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

Dec. 2, 2020

PCAOB issues COVID-19 Spotlight and provides insights and reminders for auditors.

Inspections
Nov. 19, 2020

PCAOB adopts amendments to align independence requirements with SEC rules.

Standards