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The PCAOB’s Office of the Investor Advocate is issuing Investor Advisories to provide investors and other market participants with important information about the PCAOB’s oversight of audits and related engagements of public companies and certain SEC-registered brokers and dealers and observations where investors may mistakenly believe the PCAOB has regulatory oversight.
These advisories and bulletins represent the views of PCAOB Office of the Investor Advocate staff and not necessarily those of the Board. It is not a rule, policy, or statement of the Board.
Investor Bulletin: Why Audits Matter
This bulletin provides a high-level look at the financial statement audit, how it can build trust, and how investors can better inform themselves about the audit process.
Investor Bulletin: Audit Committee and Independent Auditor Dialogue
The PCAOB’s Office of the Investor Advocate is providing this bulletin to encourage investors to reference these informative publications. In particular, this Investor Bulletin highlights resources that investors may consider as they engage with audit committees concerning the audit committees’ dialogues with their independent auditors.
Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
The PCAOB’s Office of the Investor Advocate is alerting investors to the opportunity to comment on the proposal regarding designing and performing substantive analytical procedures and amendments to other PCAOB standards.
Investor Advisory: PCAOB Investor Advisory Group Requests Public Submit Examples of Critical or Key Audit Matters
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to provide the PCAOB Investor Advisory Group with examples of critical audit matters or key audit matters for analysis.
Investor Bulletin: Opportunity To Comment on Proposals To Enhance Transparency Into Audits and Audit Firms
The PCAOB’s Office of the Investor Advocate is alerting investors to the opportunity to comment on proposals regarding (1) firm and engagement metrics and (2) firm reporting.
Investor Bulletin: What Is the PCAOB’s Office of the Investor Advocate?
The PCAOB’s Office of the Investor Advocate is led by the PCAOB Investor Advocate to ensure that investors’ voices are heard at the highest level of the organization. The office enhances the PCAOB's engagement with investors and investor advocates and helps to incorporate their perspectives into the PCAOB’s activities.
Investor Bulletin: Commemorating the PCAOB’s Office of the Investor Advocate’s One-Year Anniversary
February 2024 marked the one-year anniversary of the Board’s creation of the Office of the Investor Advocate at the PCAOB. In its first year, the office has focused on engaging with investors and investor advocates to enhance their understanding of the PCAOB and its work, on elevating a broad range of investors’ voices within the PCAOB, and on supporting the PCAOB’s Investor Advisory Group in advising the Board.
Investor Bulletin: Opportunity To Comment on Proposal To Protect Investors From False or Misleading Statements About PCAOB Registration and Oversight
The PCAOB’s Office of the Investor Advocate is alerting investors to the opportunity to comment on the proposal regarding false or misleading statements concerning PCAOB registration and oversight.
Investor Bulletin: Opportunity to Comment on Proposal to Strengthen Accountability for Contributing to an Audit Firm’s Violations
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on the PCAOB’s proposed amendments to PCAOB Rule 3502 governing contributory liability.
Investor Bulletin: Opportunity to Comment on Proposed Updates to PCAOB Standards Addressing the Use of Data Analytics by Auditors
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on a PCAOB proposal to revise certain auditing standards to specifically address the growing use of data analysis in the audit. Investors have pointed to the use of data analytics as an area of concern and one that updated PCAOB standards could benefit.
Investor Bulletin: Opportunity to Comment on PCAOB Proposal on Noncompliance With Laws and Regulations
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on the proposed standard addressing an auditor’s responsibility related to a company’s noncompliance with laws and regulations.
Investor Bulletin - Opportunity to Comment on Proposed Standard Addressing Core Auditing Principles and Responsibilities
The PCAOB Office of Investor Advocate is alerting investors to the opportunity to comment on the PCAOB’s proposed auditing standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit.
Investor Advisory - Exercise Caution With Third-Party Verification/Proof of Reserve Reports (March 8, 2023)
Proof of reserve reports are inherently limited, and customers should exercise extreme caution when relying on them to conclude that there are sufficient assets to meet customer liabilities.
Tips, referrals, and other information from the public are important sources for PCAOB enforcement and inspections staff and can help identify violations of law or PCAOB rules and may be submitted HERE.