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PCAOB Public Company Accounting Oversight Board

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      • The PCAOB 2020-2024 Strategic Plan
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      • Archive - Advisory Groups
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      • Standard-Setting and Research Projects
      • Implementation Resources for PCAOB Standards and Rules
      • Staff Guidance
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    • Inspections
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      • Inspections-Related Board Reports and Statements
    • Enforcement
      • Enforcement Actions
      • Tips and Referrals
      • Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders
    • International
      • PCAOB Cooperative Arrangements with Non-U.S. Regulators
      • Board Determinations Under the Holding Foreign Companies Accountable Act
      • China-Related Access Challenges
      • Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections 
      • The International Forum of Independent Audit Regulators and Other International Organizations​
    • Registration
      • Registration and Reporting Resources
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      • Annual Fee
      • Registered Firms
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  • Resources
    • AuditorSearch
    • Information for Auditors
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    • Information for Investors
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Working Papers
    • Information for Preparers
    • Other Research Projects
      • Audit Quality Indicators
    • Staff Publications
  • News & Events
    • News Releases
    • Speeches and Statements
    • Events
      • Conference on Auditing and Capital Markets
      • PCAOB International Institute on Audit Regulation
      • Small Business and Broker-Dealer Forums
  1. Home
  • About
    • The Board
    • Senior Staff
    • Mission, Vision, and Values
    • Strategic Plan & Annual Budget
      • The PCAOB 2020-2024 Strategic Plan
    • Annual Report
    • Rules & Rulemaking
      • Rules of the Board
        • Section 2. Registration and Reporting
        • Rule 3101: Certain Terms Used in Auditing and Related Professional Practice Standards
        • Form 1 - Application for Registration
        • Ethics Code
        • Rule 3200. Auditing Standards.
        • Form AP - Auditor Reporting of Certain Audit Participants
        • Section 6. International
        • Bylaws
        • Archived PCAOB Rules
        • Archived Rule 1002 Notice
      • Rulemaking Docket
        • Docket N/A (Bylaws)
        • Docket 001
        • Docket 002
        • Docket 003
        • Docket 004
        • Docket N/A (Interim Standards)
        • Docket 005
        • Docket 006
        • Docket 007
        • Docket 008
        • Docket 009
        • Docket 010
        • Docket 011
        • Docket 012
        • Docket 013
        • Docket 014
        • Docket 015
        • Docket 016
        • Docket 017
        • Docket 018
        • Docket 019
        • Docket 020
        • Docket 021
        • Docket 022
        • Docket 023
        • Docket 024
        • Docket 025
        • Docket 026
        • Docket 027
        • Docket 028
        • Docket 029
        • Docket 030
        • Docket 031
        • Docket 032
        • Docket 033
        • Docket 034
        • Docket 035
        • Docket 036
        • Docket 037
        • Docket 038
        • Docket 039
        • Docket 040
        • Docket 041
        • Docket 042
        • Docket 043
        • Docket 044
        • Docket 045
        • Docket 046
        • Docket 047
        • Docket 048
    • Accounting Support Fee
    • Advisory Groups
      • Investor Advisory Group
        • Investor Advisory Group Members
      • Standards and Emerging Issues Advisory Group 
        • Standards and Emerging Issues Advisory Group Members
      • Archive - Advisory Groups
        • Archive - Standards Advisory Group
        • Archive - Investor Advisory Group
        • Archive - Standing Advisory Group
    • PCAOB Scholars Program
    • Internal Oversight
    • Contact the PCAOB
  • Oversight
    • Standards
      • Auditing Standards
      • Attestation Standards
      • Ethics & Independence Rules 
      • Quality Control Standards
      • Auditing Interpretations
      • Standard-Setting and Research Projects
        • Other Auditors
        • Quality Control
        • Noncompliance with Laws and Regulations
        • Interim Standards
        • Going Concern
        • Confirmations
        • Data and Technology
        • Audit Evidence
      • Implementation Resources for PCAOB Standards and Rules
        • Auditing Accounting Estimates, Including Fair Value Measurements
        • Auditors Use of the Work of Specialists
        • Auditor Reporting
        • Form AP, Auditor Reporting of Certain Audit Participants this one
      • Staff Guidance
      • Archived Standards and Guidance
      • Economic Analysis 
        • Post-Implementation Review
        • Staff Guidance on Economic Analysis in PCAOB Standard Setting
    • Inspections
      • Firm Inspection Reports
      • Inspection Procedures
      • Basics of Inspections
      • Remediation
        • Firms that Failed to Address Quality Control Criticisms Satisfactorily
        • Staff Guidance Concerning the Remediation Process
      • Inspections of Non-U.S. Firms
      • Inspections-Related Board Reports and Statements
    • Enforcement
      • Enforcement Actions
        • Guide to Proceedings Before a PCAOB Hearing Officer
        • Office of Hearing Officers Charter
      • Tips and Referrals
        • PCAOB Tips, Referrals, and Information Form
      • Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders
    • International
      • PCAOB Cooperative Arrangements with Non-U.S. Regulators
      • Board Determinations Under the Holding Foreign Companies Accountable Act
      • China-Related Access Challenges
        • Data About our China-Related Access Challenges
        • China-Based Referred Work
      • Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections 
      • The International Forum of Independent Audit Regulators and Other International Organizations​
    • Registration
      • Registration and Reporting Resources
      • Application Fees
      • Annual Fee
      • Registered Firms
      • Global Network Firms
      • Registration Disapproval Notices
  • Resources
    • AuditorSearch
    • Information for Auditors
      • Information for Auditors of Broker-Dealers
    • Information for Investors
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Working Papers
        • Working Paper: Why do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data
        • Working Paper: Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners
        • Publication: The Impact of the PCAOB Individual Engagement Inspection Process - Preliminary Evidence
        • Published Paper: Auditors' Quantitative Materiality Judgements: Properties and Implications for Financial Reporting Reliability
        • Published Paper: The Economic Consequences of Audit Firm's Quality Control System Deficiencies
        • Published: Public Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
        • Working Paper: What's in a Name? Reputation and Monitoring in the Audit Market
        • Published Paper: ROC Curves and Nonrandom Data
        • Published Paper: Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections
        • Working Paper: On the Economics of Audit Partner Rotation and Tenure: Evidence from PCAOB Data
        • Working Paper: Random Forests and Selected Samples
        • Heckroc: ROC Curves for Selected Samples
        • Working Paper: Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems
        • Working Paper: The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments
        • Working Paper: The Economics of Audit Production: What Matters for Audit Quality?
        • Working Paper: Does Information on Audit Participants Explain Audit Quality of U.S. Multinational Corporations?
        • Published Paper: Inferring Zambia's HIV Prevalence from a Selected Sample
        • Working Paper: Weak Incentives for Audit Quality: Evidence from Broker-Dealers
        • Working Paper: Auditors are Known by the Companies They Keep
        • Working Paper: The Effects of Non-Big 4 Mergers on Audit Efficiency and Audit Market Competition
        • Working Paper: Profit Persistence in the U.S. Audit Market
        • Working Paper: Audit Firm Internal Governance, Auditor Behavior, and Financial Reporting Quality
        • Working Paper: Do Entry Barriers to the Public Company Audit Market Deter Low Quality Audit Firms?
    • Information for Preparers
    • Other Research Projects
      • Audit Quality Indicators
    • Staff Publications
  • News & Events
    • News Releases
    • Speeches and Statements
    • Events
      • Conference on Auditing and Capital Markets
        • 2015 Conference on Auditing and Capital Markets
        • 2016 Conference on Auditing and Capital Markets
        • 2017 Conference on Auditing and Capital Markets and Call for Papers
        • 2021 Conference on Auditing and Capital Markets and Call for Papers
        • 2018 PCAOB/JAR Conference on Auditing and Capital Markets
        • 2019 PCAOB/TAR Conference on Auditing and Capital Markets
      • PCAOB International Institute on Audit Regulation
      • Small Business and Broker-Dealer Forums
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