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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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Jul. 25, 2024
The PCAOB’s report on 2023 broker-dealer audits provides good practices and reminders to address high deficiency rates.
Inspections
Jul. 22, 2024
A new staff Spotlight shares observations from PCAOB staff outreach related to the use of generative artificial intelligence in audits and financial reporting.
Inspections