Archived Standards and Guidance

This archive consists of standards and guidance that are outdated, superseded, or no longer in effect.

Auditing Standards

Below are past versions of PCAOB auditing standards.

Ethics and Independence Standards

Interim Standards

Quality Control Standards

Interim Standards

SEC Practice Section (SECPS) - Requirements of Membership

    Attestation Standards

    Interim Standards

    Guidance

    Staff Guidance – Changes to the Auditor's Report Effective for Audits of Fiscal Years Ending on or after Dec. 15, 2017

    Staff Guidance – Form AP, Auditor Reporting of Certain Audit Participants and Related Voluntary Audit Report Disclosure Under AS 3101, Reports on Audited Financial Statements

    Staff Guidance – Preliminary Staff Views

    Other Board Releases

    Staff Questions and Answers on Auditing Standard No. 2