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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Jun. 6, 2023

The PCAOB has issued a proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations.

Jun. 5, 2023

The PCAOB sanctions Barzily & Co. Certified Public Accountants for violations of quality control rules and standards, among others.

Jun. 1, 2023

The PCAOB announces the agenda for the June 7 meeting of its Investor Advisory Group.

About the PCAOB
May 30, 2023

The PCAOB will hold an open meeting on Tuesday June 6, 2023, at 10:00 a.m. ET to consider issuing for public comment a proposal on auditor requirements regarding noncompliance with laws and regulations.