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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Apr. 29, 2025

The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to provide the PCAOB Investor Advisory Group with examples of critical audit matters or key audit matters for analysis.

Information for Investors
Apr. 28, 2025

The PCAOB has made available new downloadable datasets providing multiyear information related to PCAOB inspection findings.

Inspections
Apr. 24, 2025

The PCAOB has announced the agenda for the April 29 meeting of its Investor Advisory Group.

About the PCAOB
Apr. 22, 2025

The PCAOB has sanctioned Adeptus Partners LLC and a partner for violations related to supervision, review, and quality control.

Enforcement