The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies and other issuers, and broker-dealers.  

PCAOB rule, Compliance with Auditing and Related Professional Practice Standards (3100) requires registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.

PCAOB rules Auditing Standards (3200), Interim Attestation Standards (3300T), Interim Quality Control Standards (3400T), and Interim Ethics and Independence Standards (3500T) describe the PCAOB standards with which auditors are required to comply. 

In the event of typographical or other technical errors in the standards presented on this website, the rule text adopted by the Board and approved by the SEC shall govern.

Standards and Rules

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