Supervision of Other Auditors

The staff of the PCAOB’s Office of Economic and Risk Analysis is planning economic analysis to assess the initial implementation of amended requirements for planning and supervising audits involving other auditors. To inform the analysis, the staff will analyze relevant data, conduct surveys, and interview stakeholders. 

The PCAOB expects to produce a report no earlier than 2026 to communicate findings and perspectives on the initial impact of the new requirements.

Further information on the implementation of the new requirements for Supervision of Other Auditors is available in the Standards section of this website.