Tips and Referrals

Information that Assists PCAOB Enforcement and Inspection Efforts

Tips, referrals, and other information from the public are important sources for PCAOB enforcement and inspections staff and can help identify violations of law or PCAOB rules.

 The types of information that may be useful include:

  • Information on or referral of potential violations of law or PCAOB rules by a registered public accounting firm or people associated with the firm
  • Information relevant to a PCAOB inspection or investigation
  • Information directly related to the PCAOB’s oversight responsibilities

Monetary Awards for Tips That Lead to Enforcement Action

Please note that the PCAOB does not provide monetary awards for tips or referrals.

What Happens to the Information You Submit

Enforcement staff immediately reviews and evaluates the information you provide. Because federal law prohibits the PCAOB and its staff from publicly disclosing information about the Board's investigative and enforcement activities unless and until the information results in a public proceeding, we may not be able to share information with you on action we take because of your tip.

The PCAOB may also use the information in inspections, investigations, or other Board activities. We also may provide the information to state or federal regulatory or law enforcement agencies, or foreign authorities, as appropriate.

To Submit a Tip, Referral, or Other Information

You can reach us by email, fax, telephone, or postal mail.

Online: Tips and Referrals Form
Email: Tips and Referrals
Fax: 202-862-0757
Phone: 800-741-3158 (Leave a message)
Postal Mail: Tips and Referrals
PCAOB
1666 K Street NW
Suite 300
Washington, DC 20006

Provide Contact Information

We encourage you to provide a telephone number or email address so that we may contact you for any additional information needed to act on your tip or referral.

Anonymity

If you wish to remain anonymous, however, we ask that you please contact us again, within 24 hours, so that we may ask any important follow-up questions in response to your tip.

Other Helpful Information to Provide

We appreciate any information you can provide. To help us fully evaluate your tip or referral, please try to provide the following critical information:

  • The name, postal address, email address, telephone number, and website address of any individual, accounting firm, or company that you reference;
  • If relevant, a detailed description of the acts or practices that may constitute a violation of law or PCAOB rules;
  • If possible, contemporaneous documentary evidence supporting your tip; and
  • If possible, your name, postal address, email address, and telephone number.