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

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. 

Data About Our China-Related Access Challenges

Public Companies and Auditors Affected by Local Authorities' Denial of PCAOB Access

 

AuditorSearch

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.

Explore AuditorSearch

Recent Updates

The Implementation of Critical Audit Matters: The Basics publication is a high-level overview that may interest investors.

Publications & Standards

PCAOB aims to provide investors with useful information regarding changes to the auditor’s report.

Publications