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SubscribeInformation for Non-U.S. Firms
Non-U.S. registered firms are subject to PCAOB inspections and investigations in the same manner as U.S. registered firms. This page presents PCAOB resources and videos tailored for non-U.S. firms.
Certain resources are highlighted on this webpage to help non-U.S. firms understand and comply with PCAOB standards and rules; however, these resources are not intended to be comprehensive. Other content on the PCAOB website – such as the International section, Information for Auditors page and Staff Publications page – may be applicable and useful.
International Videos
1. International Overview
Related Links
- Frequently Asked Questions Regarding Issues Relating to Non-U.S. Accounting Firms
- Form AP, Auditor Reporting of Certain Audit Participants
- Registration and Reporting Resources
- Annual Fee
- Board Determinations Under the Holding Foreign Companies Accountable Act
2. Inspections
Related Links
- Non-U.S. Firm Inspections
- Audit Focus- Form AP
- Audit Focus- Journal Entries
- Audit Focus: Critical Audit Matters
- Audit Focus - Audit Committee Communications
- Spotlight Guidance and Other Staff Publications
- Quality Control
- Confirmation
- Remediation
3. Enforcement
Related Links
- Tips and Referrals
- Section 5 of the Rules of the Board, Investigations and Adjudications
- PCAOB Release No. 2013-003, Extraordinary Cooperation(PDF)
- Disciplinary Orders
- PCAOB Staff Audit Practice Alert No. 14, Improper Alteration of Audit Documentation(PDF)
- News Release - In the Matter of Shandong Haoxin Certified Public Accountants, Co. LTD. ET. AL: Imposing $7.9 Million in Total Fines, PCAOB Sanctions Three China-Based Firms and Four Individuals in Historic Settlements
- News Release - In the Matter of Komodromos, CPA & PricewaterhouseCoopers Auditing Company SA: PCAOB Fines PwC Greece $3 Million and Bars and Fines Engagement Partner for Audit Violations
- News Release - In the Matter of Halperin Ilanit CPA and Ilanit Halperin: PCAOB Sanctions Audit Firm and Its Sole Partner for Violations of PCAOB Rules and Standards in Multiple Issuer Audits