Investor protection lies at the heart of the PCAOB’s statutory mission. We accomplish that mission by promoting high-quality audits through our standard-setting, inspections, and enforcement programs. As part of our mission, we also aim to provide relevant information to investors and to engage with them on PCAOB activities that may be of interest.
China-Related Access Challenges
NOTE: The information contained on this webpage does not constitute a Board determination under the Holding Foreign Companies Accountable Act (HFCAA) or PCAOB Rule 6100. For information regarding the HFCAA and Rule 6100, including a list of determinations currently in effect, please visit our HFCAA page.
The portfolios of U.S. investors have become increasingly exposed to companies that are based in foreign jurisdictions or that have significant operations in non-U.S. markets, including in China. The PCAOB provides investors and potential investors
with information related to access challenges in certain countries as well as a list of public companies whose PCAOB-registered auditor is located in a jurisdiction where obstacles to PCAOB inspections exist.
Through AuditorSearch, investors may access the names of engagement partners and other accounting firms participating in audits of U.S. public companies by searching the database or downloading the entire data set.
Reading PCAOB Inspection Reports
The PCAOB issued the guide to further detail the key changes to the report and assist stakeholders in reading the inspection report.