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.