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.
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.
Staff Outlook for 2021 Inspections
Recent Updates
PCAOB provides update on data and technology research project.
Standards
PCAOB solicits nominations for its Standards Advisory Group.
About the PCAOB
PCAOB provides audit committee resource on 2021 inspections.
Audit Committees & Inspections
PCAOB issues Spotlight providing staff outlook for 2021 inspections.
Inspections