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  • PCAOB | Driving improvement in audit quality to protect investors
    The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports
  • About | PCAOB
    The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports
  • Standards | PCAOB
    PCAOB rules require registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards
  • Oversight | PCAOB
    The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports
  • Auditing Standards | PCAOB
    The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after December 15, 2024 Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available:
  • Inspections | PCAOB
    The PCAOB provides each firm with issuer audit clients inspected with a report, which summarizes any deficiencies identified through the inspections process Each year, we publish a summary report that provides information on the inspections conducted of firms with broker-dealer clients
  • Registered Firms | PCAOB
    Find firms currently registered with the PCAOB by name, location or audit report activity Audit report activity is based on information reported by registered firms in their annual reports on Form 2 for the three most recent annual reporting periods
  • The Board | PCAOB
    The five members of the PCAOB Board, including the Chair, are appointed to staggered five-year terms by the Securities and Exchange Commission, after consultation with the Chair of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury




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