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 >The PCAOB’s report on 2023 broker-dealer audits provides good practices and reminders to address high deficiency rates.
Inspections
A new staff Spotlight shares observations from PCAOB staff outreach related to the use of generative artificial intelligence in audits and financial reporting.
Inspections
Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
Information for Investors
The PCAOB has sanctioned De Visser Gray LLP for quality control violations related to audit methodology, critical audit matters, independence, audit committee communications, and Form AP.
Enforcement