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

Sep. 22, 2021

PCAOB will hold an open meeting on September 28 to consider a request for additional comment on proposed new requirements for the lead auditor’s use of other auditors.

Standards
Sep. 22, 2021

PCAOB adopted a new rule related to the PCAOB’s responsibilities under the Holding Foreign Companies Accountable Act (HFCAA).

International