Research and Standard-Setting Projects

PCAOB staff identifies current or emerging audit issues, develops a research agenda, and works on standard-setting projects. 

Learn more about our standard-setting process .

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Research Projects

Data and Technology

Status: The staff is assessing whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions in light of the increased use of technology-based tools by auditors and preparers. Learn more.

Audit Evidence

Status: The staff is obtaining and analyzing information to develop a recommendation. Learn more.

Standard-Setting Projects

Quality Control

Status: The staff is analyzing comments received in response to the concept release and determining next steps. Learn more

Other Auditors

Status: The staff is analyzing comments from the 2017 supplemental request for comment, and determining next steps. Learn more.

Auditor Independence

Status: The Board approved amendments to the PCAOB’s independence requirements on November 19, 2020. Subject to SEC approval, the amendments take effect 180 days after the date of the publication of the SEC’s October 16, 2020 amendments to Rule 2-01 in the Federal Register.   Learn more.