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 continues to conduct research and engage in outreach activities on how technology-based tools are being used by auditors and preparers and whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions. 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 developing a proposed standard for the Board’s consideration. Learn more

Other Auditors

Status: The staff is developing a Supplemental Request for Comment for the Board’s consideration in 2021. Learn more.