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1 PCAOB
/
2 CareersCareers
/careers
3 SubscribeSubscribe
/about/pcaobupdates
4 About
/about
5 The Board
/about/the-board
6 Senior Staff
/about/senior-staff
7 Mission, Vision, and Values
/about/mission-vision-values
8 Strategic Plan & Annual Budget
/about/strategic-plan-budget
9 Annual Report
/about/annual-report
10 Rules & Rulemaking
/about/rules-rulemaking
11 Rules of the Board
/about/rules-rulemaking/rules
12 Rulemaking Docket
/about/rules-rulemaking/rulemaking-dockets
13 Accounting Support Fee
/about/accounting-support-fee
14 Advisory Groups
/about/advisory-groups
15 Investor Advisory Group
/about/advisory-groups/investor-advisory-group
16 Standards and Emerging Issues Advisory Group 
/about/advisory-groups/standards-and-emerging-issues-advisory-group
17 Archive - Advisory Groups
/about/advisory-groups/archive-advisory
18 Working Groups and Task Forces
/about/working-groups-task-forces
19 Technology Innovation Alliance Working Group
/about/working-groups-task-forces/technology-innovation-alliance-working-group
20 PCAOB Scholars Program
/about/scholars-program
21 Internal Oversight
/about/internal-oversight
22 Contact the PCAOB
/about/contact-the-pcaob
23 Oversight
/oversight
24 Standards
/oversight/standards
25 Auditing Standards
/oversight/standards/auditing-standards
26 Attestation Standards
/oversight/standards/attestation-standards
27 Ethics & Independence Rules 
/oversight/standards/ethics-independence-rules
28 Quality Control Standards
/oversight/standards/qc-standards
29 Auditing Interpretations
/oversight/standards/auditing-interpretations
30 Standard-Setting, Research, and Rulemaking Projects
/oversight/standards/standard-setting-research-projects
31 Implementation Resources for PCAOB Standards and Rules
/oversight/standards/implementation-resources-PCAOB-standards-rules
32 Staff Guidance
/oversight/standards/staff-guidance
33 Archived Standards and Guidance
/oversight/standards/archived-standards
34 Economic Analysis 
/oversight/standards/economic-analysis
35 Post-Implementation Review
/oversight/standards/pir
36 Inspections
/oversight/inspections
37 Firm Inspection Reports
/oversight/inspections/firm-inspection-reports
38 Inspection Procedures
/oversight/inspections/inspection-procedures
39 Basics of Inspections
/oversight/inspections/basics-of-inspections
40 Remediation
/oversight/inspections/remediation
41 Inspections of Non-U.S. Firms
/oversight/inspections/non-us-firm-inspections
42 Inspections-Related Board Reports and Statements
/oversight/inspections/inspections-related-board-reports-statements
43 Enforcement
/oversight/enforcement
44 Enforcement Actions
/oversight/enforcement/enforcement-actions
45 Tips and Referrals
/oversight/enforcement/tips-referrals
46 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
47 International
/oversight/international
48 PCAOB Cooperative Arrangements with Non-U.S. Regulators
/oversight/international/regulatorycooperation
49 Board Determinations Under the Holding Foreign Companies Accountable Act
/oversight/international/board-determinations-holding-foreign-companies-accountable-act-hfcaa
50 The International Forum of Independent Audit Regulators and Other International Organizations​
/oversight/international/the-international-forum-of-independent-audit-regulators-and-other-international-organizations
51 Registration
/oversight/registration
52 Registration and Reporting Resources
/oversight/registration/registration-reporting-resources
53 Application Fees
/oversight/registration/application-fees
54 Annual Fee
/oversight/registration/annual-fee
55 Registered Firms
/oversight/registration/registered-firms
56 Global Network Firms
/oversight/registration/global-network-firms
57 Registration Disapproval Notices
/oversight/registration/disapprovalnotices
58 Resources
/resources
59 AuditorSearch
/resources/auditorsearch
60 Information for Auditors
/resources/information-for-audit-firms
61 Information for Auditors of Broker-Dealers
/resources/information-for-audit-firms/information-for-auditors-of-broker-dealer
62 Information for Investors
/resources/information-for-investors
63 Investor Advisories and Bulletins
/resources/information-for-investors/investor-advisories
64 Meet the Investor Advocate
/resources/information-for-investors/meet-the-investor-advocate
65 Information for Audit Committees
/resources/information-for-audit-committees
66 Resources for Audit Committees
/resources/information-for-audit-committees/resources-for-audit-committees
67 Information for Academics
/resources/information-for-academics
68 Publications and Working Papers
/resources/information-for-academics/publications-and-workingpapers
69 Information for Preparers
/resources/information-for-preparers
70 Other Research Projects
/resources/other-research-projects
71 Staff Publications
/resources/staff-publications
72 News & Events
/news-events
73 News Releases
/news-events/news-releases
74 Speeches and Statements
/news-events/speeches
75 Events
/news-events/events
76 Conference on Auditing and Capital Markets
/news-events/events/conference-auditing-capital-markets
77 PCAOB International Institute on Audit Regulation
/news-events/events/international-institute-audit-regulation
78 Small Business and Broker-Dealer Forums
/news-events/events/forums
79 Learn more about the PCAOB
/about
80 Auditors
/resources/information-for-audit-firms
81 Investors
/resources/information-for-investors
82 Audit Committees
/resources/information-for-audit-committees
83 Academics
/resources/information-for-academics
84 Preparers
/resources/information-for-preparers
85 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
86 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
87 Learn more about Tips and Referrals
/oversight/enforcement/tips-referrals
88 See All Updates >
/all-updates-and-news-releases
89 Read more
https://pcaobus.org/news-events/news-releases/news-release-detail/christine-gunia-named-director-of-the-pcaob-s-division-of-registration-and-inspections
90 Read more
https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-imposes--2-million-in-fines-on-deloitte-indonesia-and-deloitte-philippines--bars-firm-leader-after-exam-cheating
91 Enforcement Actions
/oversight/enforcement/enforcement-actions
92 More Information
/oversight/enforcement/enforcement-actions
93 Registered Firms
/oversight/registration/registered-firms
94 More Information
/oversight/registration/registered-firms
95 Firm Inspection Reports
/oversight/inspections/firm-inspection-reports
96 More Information
/oversight/inspections/firm-inspection-reports
97 Auditing Standards
/oversight/standards/auditing-standards
98 More Information
/oversight/standards/auditing-standards
99 Public Company Accounting Oversight Board (PCAOB)
/
100 LinkedIn Icon_White
https://www.linkedin.com/company/pcaob
101 X-Logo-website-footer
https://twitter.com/PCAOB_News
102 Facebook Icon_White
https://www.facebook.com/PublicCompanyAccountingOversightBoard/
103 YouTube Icon_White
https://www.youtube.com/channel/UCyjTdHlrvi1OUxk58ewKLYA
104 About
/about
105 Submit a Tip
/oversight/enforcement/tips-referrals
106 Oversight
/oversight
107 Comment Now
/about/rules-rulemaking/rulemaking-dockets/open-for-public-comment
108 Resources
/resources
109 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
116 Sitemap
/sitemap