Careers
SubscribeFinancial statement preparers are a key stakeholder group to the PCAOB, and our engagement with them remains an important Board priority. In addition to meeting with financial management and internal audit industry groups, we welcome feedback on the PCAOB’s activities from financial professionals at public companies or broker-dealers.
Standards and Rules
The Board establishes and amends auditing, related attestation, ethics and independence, and quality control standards.
PCAOB Inspections Process
In selecting issuer audits for review, we use both risk-based and random methods of selection. While inspections vary by firm, we may focus on auditor’s risk assessment processes, financial reporting, and audit areas affected by economic trends or pressures, audit areas that present challenges and significant risk, new accounting standards, and areas of recurring audit deficiencies.
Recent Updates
See all updates >In a new staff report, the PCAOB’s staff has outlined 2025 inspection priorities, with a focus on driving improvements in audit quality.
Inspections
A new PCAOB staff report on audit firm culture offers considerations for firms looking to improve audit quality.
Inspections