The Sarbanes-Oxley Act directs the Board to establish 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.

The PCAOB seeks to establish and maintain high quality auditing and related professional practice standards for audits of public companies and other issuers, and broker-dealers in support of our mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

PCAOB rules require registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.

In the event of typographical or other technical errors in the standards presented on this website, the rule text adopted by the Board and approved by the SEC in adopting releases shall govern. 

Standards and Rules

The Board establishes and amends auditing, and related attestation, ethics and independence, and quality control standards.  

Auditing Standards

Attestation Standards

Ethics and Independence Rules

Quality Control Standards

Auditing Interpretations

Standards-Related Activities

As part of our standard-setting activities, PCAOB staff monitors current or emerging audit issues, develops a research agenda, and works on standard-setting projects. The PCAOB also supports the implementation of our standards and rules through stakeholder outreach, publishing guidance, and other activities to improve the quality of audit services. 

Standard-Setting Process

Standard-Setting, Research, and Rulemaking Projects

Implementation of PCAOB Standards and Rules

Post-Implementation Review

 


 

Recent Updates

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Feb. 27, 2024

A PCAOB rule proposal would prohibit auditors from making false or misleading statements about PCAOB registration and oversight.

Rulemaking
Feb. 26, 2024

On March 6, 2024, PCAOB staff will host a public virtual roundtable regarding the PCAOB’s proposal on noncompliance with laws and regulations. The proposal’s comment period has been reopened through March 18, 2024.

Standards

Related Information

Standards-Related Inquiries