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SubscribeAccounting firms must register with the PCAOB to issue an audit report for a public company, other issuer, or a broker-dealer, or to play certain roles in those audits. The PCAOB seeks to engage with registered accounting firms to raise awareness of PCAOB standards and rules and to assist auditors in complying with them by providing staff guidance, publications, videos, and other communications.
Standards and Rules
The Board establishes and amends auditing, and related attestation, ethics and independence, and quality control standards.
Implementation of PCAOB Standards and Rules
The PCAOB supports the implementation of our standards and rules to improve the quality of audit services. The PCAOB also issues guidance to aid the implementation efforts for audit firms and auditors.
Recent Updates
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Dec. 5, 2025
The PCAOB has sanctioned an audit firm for repeatedly failing to make required disclosures about who worked on audits.
Enforcement
Dec. 4, 2025
The PCAOB has sanctioned a U.S. audit firm for violations that include failure to reasonably supervise an unregistered China-based public accounting firm.
Enforcement