Careers
SubscribeAudit committees play a vital role in promoting high quality auditing through their oversight of the audit process and the auditor. An engaged and informed audit committee serves as an effective force multiplier in promoting audit quality for the benefit of investors. The Board has made it a strategic priority to interact more often and more directly with audit committees.
PCAOB Inspections
As part of the PCAOB inspections process, we reach out to nearly all of the audit committee chairs of the U.S. issuers whose audits we inspect and invite them to speak with us.
Resources for Audit Committees
The PCAOB is committed to providing timely and relevant information to audit committees in areas of common interest, including auditor independence, auditor communications with the audit committee, PCAOB inspections reports, audit quality, critical audit matters, among other topics.
Recent Updates
See all updates >A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.
Inspections
The PCAOB has posted a staff presentation video designed to help auditors prepare for the implementation of AS 2310, The Auditor’s Use of Confirmation.
Standards
A new edition of the PCAOB’s Audit Focus series provides PCAOB staff insights for auditors on audit committee communications.
Inspections
The PCAOB has sanctioned a firm and three of its partners for attempting to deceive the PCAOB’s inspection staff, among other violations.
Enforcement