Audit 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.

Basics of Inspections

Firm Inspection Reports

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. 

Resources for Audit Committees

Recent Updates

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Aug. 24, 2026

The PCAOB posted select materials shared for discussion purposes with the Inspections Modernization Council for its meetings in July and August 2026.

Inspections
Aug. 24, 2026

PCAOB Board Member George R. Botic will host a forum on auditing in the small business environment and on auditing broker-dealers on Sept. 22, 2026, in San Francisco, CA.

About the PCAOB
Aug. 18, 2026

PCAOB Board Member Steven D. Laughton will host a forum on auditing in the small business environment and on auditing broker-dealers on Sept. 18, 2026, in Denver, CO.

About the PCAOB
Aug. 17, 2026

A new PCAOB staff resource, QC 1000 Questions and Answers, provides answers to questions about certain matters related to the implementation of QC 1000, A Firm’s System of Quality Control.

Standards