Careers
SubscribeThe PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. Our oversight activities include standard-setting, inspections, enforcement, international cooperation, and registration. The PCAOB seeks to carry out this authority by being a trusted leader that promotes high quality auditing through forward-looking, responsive, and innovative oversight.
Standards
The Board establishes and amends auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers.
Inspections
The PCAOB inspects registered public accounting firms to assess compliance with the Sarbanes-Oxley Act, the rules of the Board, the rules of the Securities and Exchange Commission, and professional standards, in connection with the firm's performance of audits, issuance of audit reports, and related matters involving U.S. public companies, other issuers, and broker-dealers.
Recent Updates
See all updates >The PCAOB has proposed to modernize PCAOB standards that address core auditing principles and responsibilities, such as due professional care and professional skepticism.
Standards
The PCAOB sanctions Friedman LLP for improper use of unregistered Chinese firms.
Enforcement