Careers
SubscribeThe 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.
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, Research, and Rulemaking Projects
Implementation of PCAOB Standards and Rules
Recent Updates
See all updates >The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to provide the PCAOB Investor Advisory Group with examples of critical audit matters or key audit matters for analysis.
Information for Investors
The PCAOB has announced the agenda for the April 29 meeting of its Investor Advisory Group.
About the PCAOB