Auditing Standards in Effect: Final Rules, Amending Releases, and Related SEC Approval Orders

The following table lists the PCAOB auditing standards in effect, the standard's final rule, the release(s) that amended the respective standard since it was adopted by the Board, and the related SEC approval order(s).

The organizational structure and numbering of the auditing standards were amended on December 31, 2016. A reference table with the reorganized and pre-reorganized numbering as of January 1, 2017 can be found here.(PDF)

Auditing Standard	PCAOB Release	SEC Approval Order
AS 1000, General Responsibilities of the Auditor in Conducting an Audit	PCAOB Release No. 2024-004	SEC Release No. 34-100773 (August 20, 2024)
AS 1001, Responsibilities and Functions of the Independent Auditor	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1005, Independence	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1010, Training and Proficiency of the Independent Auditor	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1015, Due Professional Care in the Performance of Work	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1101, Audit Risk	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 1105, Audit Evidence	PCAOB Release No. 2024-007 PCAOB Release No. 2024-004 PCAOB Release No. 2023-008 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100774 (August 20, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 1110, Relationship of Auditing Standards to Quality Control Standards	PCAOB Release No. 2024-005 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1201, Supervision of the Audit Engagement	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 1205, Part of the Audit Performed by Other Independent Auditors	PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-008(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2004-006(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-77787 (May 9, 2016)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-50253 (Aug. 25, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1206, Dividing Responsibility for the Audit with Another Accounting Firm	PCAOB Release No. 2022-002 (PDF)	SEC Release No. 34-95488 (Aug. 12, 2022) (PDF)
*AS 1210, Using the Work of an Auditor-Engaged Specialist* (formerly, Using the Work of a Specialist)**	PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1215, Audit Documentation	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-007(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-006(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71524 (Feb. 12, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50253 (Aug. 25, 2004)
AS 1220, Engagement Quality Review	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-007(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2009-004(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71524 (Feb. 12, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-61363 (Jan. 15, 2010)(PDF)
AS 1301, Communication with Audit Committees	PCAOB Release No. 2023-008 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2013-008(PDF) PCAOB Release No. 2013-007(PDF) PCAOB Release No. 2012-004(PDF)	SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF) SEC Release No. 34-71524 (Feb. 12, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF)
AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements	PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 1310, Notification of Termination of the Auditor-Issuer Relationship	PCAOB Release No. 2024-005	SEC Release No. 34-100968 (Sept. 9, 2024)
AS 2101, Audit Planning	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 2105, Consideration of Materiality in Planning and Performing an Audit	PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 2110, Identifying and Assessing Risks of Material Misstatement	PCAOB Release No. 2024-005 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF)
AS 2301, The Auditor's Responses to the Risks of Material Misstatement	PCAOB Release No. 2024-007 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100774 (August 20, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 2305, Substantive Analytical Procedures	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2310, The Auditor’s Use of Confirmation (formerly, The Confirmation Process)	PCAOB Release No. 2023-008 PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2315, Audit Sampling	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2401, Consideration of Fraud in a Financial Statement Audit	PCAOB Release No. 2024-004 PCAOB Release No. 2023-008 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2405, Illegal Acts by Clients	PCAOB Release No. 2024-004 PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2410, Related Parties	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF)
AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2501, Auditing Accounting Estimates, Including Fair Value Measurements (formerly, Auditing Accounting Estimates)	PCAOB Release No. 2024-007 PCAOB Release No. 2024-004 PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100774 (August 20, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2502, Auditing Fair Value Measurements and Disclosures	PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2008-001(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-58555 (Sept. 16, 2008)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2503, Auditing Derivative Instruments, Hedging Activities, and Investments in Securities	PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2505, Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments	PCAOB Release No. 2024-004 PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2510, Auditing Inventories	PCAOB Release No. 2023-008 PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2601, Consideration of an Entity's Use of a Service Organization	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2605, Consideration of the Internal Audit Function	PCAOB Release No. 2024-004 PCAOB Release No. 2023-008 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Action: No. 34-99060 (Dec. 1, 2023) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2610, Initial Audits—Communications Between Predecessor and Successor Auditors	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-006(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86270 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2701, Auditing Supplemental Information Accompanying Audited Financial Statements	PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-008(PDF)	SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF)
AS 2705, Required Supplementary Information	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2710, Other Information in Documents Containing Audited Financial Statements	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-008(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2801, Subsequent Events	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2805, Management Representations	PCAOB Release No. 2024-004 PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2810, Evaluating Audit Results	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF)
AS 2815, The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"	PCAOB Release No. 2024-004 PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2008-001(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-58555 (Sept. 16, 2008)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2820, Evaluating Consistency of Financial Statements	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2008-001(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-58555 (Sept. 16, 2008)(PDF)
AS 2901, Responding to Engagement Deficiencies After Issuance of the Auditor’s Report (formerly, Consideration of Omitted Procedures After the Report Date)	PCAOB Release No. 2024-005 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 2905, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report	PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2008-001(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-58555 (Sept. 16, 2008)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-008(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2008-001(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-77787 (May 9, 2016)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-58555 (Sept. 16, 2008)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF)
AS 3110, Dating of the Independent Auditor's Report	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-008(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3305, Special Reports	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3310, Special Reports on Regulated Companies	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3315, Reporting on Condensed Financial Statements and Selected Financial Data	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2013-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-71525 (Feb. 12, 2014)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 3320, Association with Financial Statements	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 4101, Responsibilities Regarding Filings Under Federal Securities Statutes	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 4105, Reviews of Interim Financial Information	PCAOB Release No. 2024-005 PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2018-005(PDF) PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2014-002(PDF) PCAOB Release No. 2012-004(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100968 (Sept. 9, 2024) SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-86269 (July 1, 2019)(PDF) SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-73396 (Oct. 21, 2014)(PDF) SEC Release No. 34-68453 (Dec. 17, 2012)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 6101, Letters for Underwriters and Certain Other Requesting Parties	PCAOB Release No. 2017-001(PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2004-008(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-81916 (Oct. 23, 2017)(PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-50688 (Nov. 17, 2004) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 6105, Reports on the Application of Accounting Principles	PCAOB Release No. 2024-004 PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 6110, Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance	PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2003-006(PDF)	SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-47745 (Apr. 25, 2003)
AS 6115, Reporting on Whether a Previously Reported Material Weakness Continues to Exist	PCAOB Release No. 2024-004 PCAOB Release No. 2022-002 (PDF) PCAOB Release No. 2015-002(PDF) PCAOB Release No. 2010-004(PDF) PCAOB Release No. 2007-005A(PDF) PCAOB Release No. 2005-015(PDF)	SEC Release No. 34-100773 (August 20, 2024) SEC Release No. 34-95488 (Aug. 12, 2022) (PDF) SEC Release No. 34-75935 (Sept. 17, 2015)(PDF) SEC Release No. 34-63606 (Dec. 23, 2010)(PDF) SEC Release No. 34-56152 (July 27, 2007)(PDF) SEC Release No. 34-53227 (Feb. 6, 2006)(PDF)

Auditing Standard

PCAOB Release

SEC Approval Order

AS 1000, General Responsibilities of the Auditor in Conducting an Audit

PCAOB Release No. 2024-004

SEC Release No. 34-100773 (August 20, 2024)

AS 1001, Responsibilities and Functions of the Independent Auditor