Inspections-Related Board Reports and Statements 

The Board issues a number of reports and statements on its oversight and inspection activities, including an annual report on the interim inspection program related to the audits of brokers and dealers.

Reports

• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (July 25, 2024)(PDF)
• Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (July 25, 2024)(PDF)
  
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 10, 2023)(PDF)
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• Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 10, 2023)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2022)(PDF) 
• Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 19, 2022)(PDF) 
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2021)(PDF)
• Supplementary Information Related to Audits of Brokers and Dealers:  Firms and Engagements Selected, and Inspection Results (August 19, 2021)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2020)(PDF)
  
• Annual Report on the Interim Inspection Program Related to the Audits of Brokers Dealers (Aug. 20, 2019)(PDF)
• Executive Highlights of the Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2017)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2016)(PDF)
• Inspection Observations Related to PCAOB Rules and Auditing Standards on Communications with Audit Committees (April 5, 2016)(PDF)
• Inspection Observations Related to PCAOB "Risk Assessment" Auditing Standards (No. 8 through No. 15) (Oct. 15, 2015)(PDF)
• Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2015)(PDF)
• Observations from PCAOB Inspections Covering Five Audits of Brokers and Dealers Required to be Conducted in Accordance with PCAOB Standards (Jan. 28, 2015)(PDF)
• Third Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2014)(PDF)
• Observations Related to the Implementation of the Auditing Standard on Engagement Quality Review (Dec. 6, 2013)(PDF)
• Second Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 19, 2013)(PDF)
• Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies (Feb. 25, 2013)(PDF)
• Observations from 2010 Inspections of Domestic Annually Inspected Firms Regarding Deficiencies in Audits of Internal Control Over Financial Reporting (Dec. 10, 2012)(PDF)
• Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2012)(PDF)
• Information for Audit Committees About the PCAOB Inspection Process (Aug. 1, 2012)(PDF)
• Report on Observations of PCAOB Inspectors Related To Audit Risk Areas Affected by the Economic Crisis (Sept. 29, 2010)(PDF)
• Report on the First-Year Implementation of Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting that is Integrated With an Audit of Financial Statements (Sept. 24. 2009)(PDF)
• Report on the PCAOB’s 2004, 2005, 2006 and 2007 Inspections of Domestic Annually Inspected Firms (Dec. 5, 2008)(PDF)
• Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms (Oct. 22, 2007)(PDF)
• Report on The Second-Year Implementation of Auditing Standard No. 2 (April 18, 2007)(PDF)
• Observations on Auditors' Implementation of PCAOB Standards Relating to Auditors' Responsibilities with Respect to Fraud (Jan. 22, 2007)(PDF)
• Observations on the Initial Implementation of the Process for Addressing Quality Control Criticisms within 12 Months after an Inspection Report (March 21, 2006)(PDF)
• Report on the Initial Implementation of Auditing Standard No. 2 (Nov. 30, 2005)(PDF)

Statements

• Roundtable: Proposed Policy Statement Regarding PCAOB 4012 (June 25, 2008)
• Proposed Policy Statement: Guidance Regarding Implementation of PCAOB Rule 4012 (Dec. 5, 2007)(PDF)
• Statement Regarding the PCAOB's Approach to Inspections of Internal Control Audits in the 2006 Inspection Cycle (May 1, 2006)(PDF)
• The Process for Board Determinations Regarding Firms’ Efforts to Address Quality Control Criticisms in Inspection Reports (March 21, 2006)(PDF)
• Statement Concerning the Issuance of Inspection Reports (Aug. 26, 2004)(PDF)