
PCAOB | Driving improvement in audit quality to protect investors
Oct 15, 2025 · 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 …
About | PCAOB
Jan 2, 2026 · 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 …
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
Dec 19, 2025 · 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, …
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 …
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 …
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, 2025, excluding amendments effective on December 15, 2026.
AuditorSearch | PCAOB
AuditorSearch is a public database of engagement partners and audit firms participating in audits of U.S. public companies.
AS 1000: General Responsibilities of the Auditor
Note: The auditor’s obligation to protect investors provides important context to the auditor’s work when applying the requirements of this and other Public Company Accounting Oversight Board (“PCAOB”) …
International | PCAOB
Dec 31, 2024 · Under the Sarbanes-Oxley Act, PCAOB oversight extends to non-U.S. firms that audit or play a substantial role in the audit of U.S. issuers and broker-dealers. In exercising our oversight …