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PCAOB
/
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CareersCareers
/careers
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SubscribeSubscribe
/about/pcaobupdates
4
About
/about
5
The Board
/about/the-board
6
Senior Staff
/about/senior-staff
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Mission, Vision, and Values
/about/mission-vision-values
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Strategic Plan & Annual Budget
/about/strategic-plan-budget
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Annual Report
/about/annual-report
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Rules & Rulemaking
/about/rules-rulemaking
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Rules of the Board
/about/rules-rulemaking/rules
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Rulemaking Docket
/about/rules-rulemaking/rulemaking-dockets
13
Accounting Support Fee
/about/accounting-support-fee
14
Advisory Groups
/about/advisory-groups
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Investor Advisory Group
/about/advisory-groups/investor-advisory-group
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Standards and Emerging Issues Advisory Group
/about/advisory-groups/standards-and-emerging-issues-advisory-group
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Archive - Advisory Groups
/about/advisory-groups/archive-advisory
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Working Groups and Task Forces
/about/working-groups-task-forces
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Technology Innovation Alliance Working Group
/about/working-groups-task-forces/technology-innovation-alliance-working-group
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PCAOB Scholars Program
/about/scholars-program
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Internal Oversight
/about/internal-oversight
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Contact the PCAOB
/about/contact-the-pcaob
23
Oversight
/oversight
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Standards
/oversight/standards
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Auditing Standards
/oversight/standards/auditing-standards
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Attestation Standards
/oversight/standards/attestation-standards
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Ethics & Independence Rules
/oversight/standards/ethics-independence-rules
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Quality Control Standards
/oversight/standards/qc-standards
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Auditing Interpretations
/oversight/standards/auditing-interpretations
30
Standard-Setting, Research, and Rulemaking Projects
/oversight/standards/standard-setting-research-projects
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Implementation Resources for PCAOB Standards and Rules
/oversight/standards/implementation-resources-PCAOB-standards-rules
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Staff Guidance
/oversight/standards/staff-guidance
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Archived Standards and Guidance
/oversight/standards/archived-standards
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Economic Analysis
/oversight/standards/economic-analysis
35
Post-Implementation Review
/oversight/standards/pir
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Inspections
/oversight/inspections
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Firm Inspection Reports
/oversight/inspections/firm-inspection-reports
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Inspection Procedures
/oversight/inspections/inspection-procedures
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Basics of Inspections
/oversight/inspections/basics-of-inspections
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Remediation
/oversight/inspections/remediation
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Inspections of Non-U.S. Firms
/oversight/inspections/non-us-firm-inspections
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Inspections-Related Board Reports and Statements
/oversight/inspections/inspections-related-board-reports-statements
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Enforcement
/oversight/enforcement
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Enforcement Actions
/oversight/enforcement/enforcement-actions
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Tips and Referrals
/oversight/enforcement/tips-referrals
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Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders
/oversight/enforcement/staff-considerations-recommending-identification-issuers-broker-dealers-settled-enforcement-orders
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International
/oversight/international
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PCAOB Cooperative Arrangements with Non-U.S. Regulators
/oversight/international/regulatorycooperation
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Board Determinations Under the Holding Foreign Companies Accountable Act
/oversight/international/board-determinations-holding-foreign-companies-accountable-act-hfcaa
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The International Forum of Independent Audit Regulators and Other International Organizations
/oversight/international/the-international-forum-of-independent-audit-regulators-and-other-international-organizations
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Registration
/oversight/registration
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Registration and Reporting Resources
/oversight/registration/registration-reporting-resources
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Application Fees
/oversight/registration/application-fees
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Annual Fee
/oversight/registration/annual-fee
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Registered Firms
/oversight/registration/registered-firms
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Global Network Firms
/oversight/registration/global-network-firms
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Registration Disapproval Notices
/oversight/registration/disapprovalnotices
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Resources
/resources
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AuditorSearch
/resources/auditorsearch
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Information for Auditors
/resources/information-for-audit-firms
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Information for Auditors of Broker-Dealers
/resources/information-for-audit-firms/information-for-auditors-of-broker-dealer
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Information for Investors
/resources/information-for-investors
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Investor Advisories and Bulletins
/resources/information-for-investors/investor-advisories
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Meet the Investor Advocate
/resources/information-for-investors/meet-the-investor-advocate
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Information for Audit Committees
/resources/information-for-audit-committees
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Resources for Audit Committees
/resources/information-for-audit-committees/resources-for-audit-committees
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Information for Academics
/resources/information-for-academics
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Publications and Working Papers
/resources/information-for-academics/publications-and-workingpapers
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Information for Preparers
/resources/information-for-preparers
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Other Research Projects
/resources/other-research-projects
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Staff Publications
/resources/staff-publications
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News & Events
/news-events
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News Releases
/news-events/news-releases
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Speeches and Statements
/news-events/speeches
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Events
/news-events/events
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Conference on Auditing and Capital Markets
/news-events/events/conference-auditing-capital-markets
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PCAOB International Institute on Audit Regulation
/news-events/events/international-institute-audit-regulation
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Small Business and Broker-Dealer Forums
/news-events/events/forums
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Learn more about the PCAOB
/about
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Auditors
/resources/information-for-audit-firms
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Investors
/resources/information-for-investors
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Audit Committees
/resources/information-for-audit-committees
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Academics
/resources/information-for-academics
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Preparers
/resources/information-for-preparers
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Read the publication
https://assets.pcaobus.org/pcaob-dev/docs/default-source/about/administration/documents/annual_reports/2023-annual-report_final.pdf?sfvrsn=15663185_2
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Read more
https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-imposes-record--25-million-fine-on-kpmg-netherlands-and-bars-a-firm-leader-after-exam-cheating--misinforming-investigators
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Learn more about Tips and Referrals
/oversight/enforcement/tips-referrals
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See All Updates >
/all-updates-and-news-releases
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Read more
https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-announces-agenda-for-april-24-meeting-of-its-investor-advisory-group
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Read the publication
https://assets.pcaobus.org/pcaob-dev/docs/default-source/documents/data-and-reports-spotlight.pdf?sfvrsn=4b2cb315_2
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Enforcement Actions
/oversight/enforcement/enforcement-actions
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More Information
/oversight/enforcement/enforcement-actions
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Registered Firms
/oversight/registration/registered-firms
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More Information
/oversight/registration/registered-firms
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Firm Inspection Reports
/oversight/inspections/firm-inspection-reports
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More Information
/oversight/inspections/firm-inspection-reports
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Auditing Standards
/oversight/standards/auditing-standards
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More Information
/oversight/standards/auditing-standards
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Public Company Accounting Oversight Board (PCAOB)
/
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LinkedIn Icon_White
https://www.linkedin.com/company/pcaob
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X-Logo-website-footer
https://twitter.com/PCAOB_News
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Facebook Icon_White
https://www.facebook.com/PublicCompanyAccountingOversightBoard/
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YouTube Icon_White
https://www.youtube.com/channel/UCyjTdHlrvi1OUxk58ewKLYA
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About
/about
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Submit a Tip
/oversight/enforcement/tips-referrals
106
Oversight
/oversight
107
Comment Now
/about/rules-rulemaking/rulemaking-dockets/open-for-public-comment
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Resources
/resources
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AuditorSearch
/resources/auditorsearch
110
News
/news-events
111
Register
/oversight/registration/registration-reporting-resources
112
Contact the PCAOB
/about/contact-the-pcaob
113
Firm Filings
https://rasr.pcaobus.org/
114
PCAOB Careers
/careers
115
Privacy Policy and Terms of Use
/privacypolicy
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Sitemap
/sitemap