Accounting 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.  

Auditing Standards

Attestation Standards

Ethics and Independence Rules

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.

Implementation of PCAOB Standards and Rules

Staff Guidance

Recent Updates

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Feb. 22, 2024

The PCAOB will hold an open meeting on Feb. 27, 2024, to consider a proposed rule that would prohibit auditors from making false or misleading statements about PCAOB registration and oversight.

Rulemaking
Feb. 21, 2024

Imposing $2 million in fines, PCAOB sanctions WithumSmith+Brown, PC for pervasive quality control violations involving SPAC audits.

Enforcement