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PCAOB Public Company Accounting Oversight Board

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  • About
    • About
    • The Board
    • Senior Staff
    • Mission, Vision, and Values
    • Strategic Plan & Annual Budget
    • Annual Report
    • Rules & Rulemaking
      • Rules of the Board
      • Rulemaking Docket
    • Accounting Support Fee
    • Advisory Groups
      • Investor Advisory Group
      • Standards and Emerging Issues Advisory Group 
      • Archive - Advisory Groups
    • Working Groups and Task Forces
    • PCAOB Scholars Program
    • Internal Oversight
    • Contact the PCAOB
  • Oversight
    • Oversight
    • Standards
      • Auditing Standards
      • Attestation Standards
      • Ethics & Independence Rules 
      • Quality Control Standards
      • Auditing Interpretations
      • Standard-Setting, Research, and Rulemaking Projects
      • Implementation Resources for PCAOB Standards and Rules
      • Staff Guidance
      • Archived Standards and Guidance
      • Economic Analysis 
      • Post-Implementation Review
    • Inspections
      • Firm Inspection Reports
      • Global Network Firms Inspection Data
      • Non-Affiliated Firms Inspection Data
      • Inspection Procedures
      • Basics of Inspections
      • Remediation
      • Inspections of Non-U.S. Firms
      • 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
      • The International Forum of Independent Audit Regulators
    • Registration
      • Registration and Reporting Resources
      • Application Fees
      • Annual Fee
      • Registered Firms
      • Global Network Firms
      • Registration Disapproval Notices
  • Resources
    • Resources
    • AuditorSearch
    • Information for Auditors
      • Information for Auditors of Broker-Dealers
      • Information for Non-U.S. Firms
      • Fraud Risk Resources
    • Information for Investors
      • Investor Advisories and Bulletins
      • Meet the Investor Advocate
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Publications and Working Papers
    • Information for Smaller Firms
    • Information for Preparers
    • Other Research Projects
      • Past Emerging Growth Companies Reports
    • Staff Publications
      • Audit Focus: Critical Audit Matters
      • Audit Focus: Audit Committee Communications
      • Audit Focus: Journal Entries
      • Audit Focus: Form AP
      • Audit Focus: Auditing Accounting Estimates
  • News & Events
    • 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
      • 2025 PCAOB/Management Science Registered Reports Conference
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  1. Home
  • About
    • The Board
    • Senior Staff
    • Mission, Vision, and Values
    • Strategic Plan & Annual Budget
    • 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.
        • Section 6. International
        • Bylaws
        • Archived PCAOB Rules
        • Archived Rule 1002 Notice
        • Form 1 - Application for Registration (Amended)
        • Section 2. Registration and Reporting - Rule 2204 Amended
        • Form AP - Auditor Reporting of Certain Audit Participants (Amended)
        • Section 2. Registration and Reporting - Rule 2205 Amended
        • Section 2. Registration and Reporting - Rule 2206 Amended
        • Form QC - Report on the Evaluation of the Firm’s System of Quality Control
        • Section 3. Auditing and Related Professional Practice Standards -  Rule 3400
        • Section 3. Auditing and Related Professional Practice Standards -  Rule 3500T
      • 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
        • Docket 049
        • Docket 050
        • Docket 051
        • Docket 052
        • Docket 053
        • Docket 054
        • Docket 055
        • Docket 056
    • 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
    • Working Groups and Task Forces
    • PCAOB Scholars Program
    • Internal Oversight
    • Contact the PCAOB
  • Oversight
    • Standards
      • Auditing Standards
      • Attestation Standards
      • Ethics & Independence Rules 
      • Quality Control Standards
      • Auditing Interpretations
      • Standard-Setting, Research, and Rulemaking Projects
        • Quality Control
        • Confirmation
        • Noncompliance with Laws and Regulations
        • Attestation Standards Update
        • Going Concern
        • General Responsibilities of the Auditor in Conducting an Audit (AS 1000)
        • Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form
        • Firm and Engagement Metrics
        • Substantive Analytical Procedures
        • Interim Standards
        • Other Auditors
        • Data and Technology
        • Consideration of Fraud in a Financial Statement Audit
        • Inventory
        • Subsequent Events and Other Matters Arising After the Date of the Auditor’s Report
      • 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
        • Supervision of Other Auditors
        • Confirmation
        • General Responsibilities of the Auditor in Conducting an Audit (AS 1000)
        • Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology Assisted Analysis of Information in Electronic Form
        • Quality Control 
      • Staff Guidance
      • Archived Standards and Guidance
      • Economic Analysis 
        • Staff Guidance on Economic Analysis in PCAOB Standard Setting
      • Post-Implementation Review
        • Supervision of Other Auditors
        • Auditing Accounting Estimates, Including Fair Value Measurements; Auditor’s Use of the Work of Specialists
        • Auditor Reporting
        • Engagement Quality Review
    • Inspections
      • Firm Inspection Reports
      • Global Network Firms Inspection Data
      • Non-Affiliated Firms Inspection Data
      • 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
      • The International Forum of Independent Audit Regulators
    • 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 Non-U.S. Firms
      • Fraud Risk Resources
    • Information for Investors
      • Investor Advisories and Bulletins
        • Investor Advisory: Exercise Caution With Third-Party Verification/Proof of Reserve Reports
        • Investor Bulletin - Opportunity to Comment on Proposed Standard Addressing Core Auditing Principles and Responsibilities
        • Investor Bulletin - Opportunity to Comment on Proposed Standard Addressing an Auditor’s Responsibility Related to a Company’s Noncompliance With Laws and Regulations (NOCLAR)
        • Investor Bulletin - Opportunity to Comment on Proposed Updates to PCAOB Standards Addressing the Use of Data Analytics by Auditors
        • Investor Bulletin - Opportunity to Comment on Proposal to Strengthen Accountability for Contributing to an Audit Firm’s Violations
        • Investor Bulletin – Opportunity To Comment on Proposal To Protect Investors From False or Misleading Statements About PCAOB Registration and Oversight
        • Investor Bulletin – Commemorating the PCAOB’s Office of the Investor Advocate’s One-Year Anniversary
        • Investor Bulletin – What Is the PCAOB’s Office of the Investor Advocate? 
        • Investor Bulletin – Opportunity To Comment on Proposals To Enhance Transparency Into Audits and Audit Firms
        • Investor Advisory: PCAOB Investor Advisory Group Requests Public Submit Examples of Critical or Key Audit Matters
        • Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
        • Investor Bulletin: Audit Committee and Independent Auditor Dialogue
        • Investor Bulletin: Why Audits Matter
        • Investor Advisory: PCAOB Investor Advisory Group Requests Public Submit Examples of Critical or Key Audit Matters
      • Meet the Investor Advocate
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Publications and Working Papers
        • Working Paper: Why do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data
        • Published Paper: Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners
        • Published: 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
        • Published Paper: Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections
        • Published Paper: On the Economics of Audit Partner Rotation and Tenure: Evidence from PCAOB Data
        • Working Paper: Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems
        • Publication: The Costs of Waiving Audit Adjustments
        • Working Paper: The Economics of Audit Production: What Matters for Audit Quality?
        • Working Paper: The Economics of Multinational Group Audits Evidence from PCAOB Data
        • 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: The Quality of Audit Firms Entering the Public Company Audit Market 
        • Working Paper: The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
        • Working Paper: Determinants and Career Consequences of Early Audit Partner Rotations
        • Working Paper: Auditors’ Use of In-House Specialists
        • Working Paper: The Role of In-house Tax Experts in Audit Engagements 
        • Working Paper: Putting the IT in AudIT Risk IT Complexity and IT Auditor Mitigation
        • Working Paper: Monitoring Quality of Group Audits: Internal and Regulatory Inspections of Component Audits of U.S. Issuers
        • Working Paper-purposes and functions of audit firms technology-based audit tools
        • Published Paper: The Effective of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
        • Published Paper: Auditors' Use of In-House Specialists
        • Working Paper: Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams 
        • Working Paper: Auditors' National Office Consultations
    • Information for Smaller Firms
    • Information for Preparers
    • Other Research Projects
      • Past Emerging Growth Companies Reports
    • Staff Publications
      • Audit Focus: Critical Audit Matters
      • Audit Focus: Audit Committee Communications
      • Audit Focus: Journal Entries
      • Audit Focus: Form AP
      • Audit Focus: Auditing Accounting Estimates
  • News & Events
    • News Releases
    • Speeches and Statements
    • Events
      • Conference on Auditing and Capital Markets
        • 2023 PCAOB Conference on Auditing and Capital Markets
        • 2025 Conference on Auditing and Capital Markets
      • PCAOB International Institute on Audit Regulation
      • Small Business and Broker-Dealer Forums
      • 2025 PCAOB/Management Science Registered Reports Conference
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