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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. 9, 2024
In a new staff report, the PCAOB’s staff has outlined 2025 inspection priorities, with a focus on driving improvements in audit quality.
Inspections
Dec. 5, 2024
A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.
Inspections