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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. The Sarbanes-Oxley Act directs the Board to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers.
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.
The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years ending 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:
AuditorSearch is a public database of engagement partners and audit firms participating in audits of U.S. public companies. Enter Issuer (Name, CIK, Ticker), Firm (Name, ID, Country), Engagement Partner (Name) Advanced Search.
In accordance with the Sarbanes-Oxley Act and PCAOB Rule 4003, the PCAOB conducts a continuing program of inspections of registered public accounting firms to assess a firm’s compliance with certain laws, rules, and professional standards in connection with its performance of audits, issuance of audit reports, and related matters involving ...
The PCAOB released 2023 annual inspection reports, a new Spotlight on 2023 inspection findings, and website enhancements for inspection data.
The Board. 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.
The PCAOB enforces the professional standards and other related laws and rules governing the audits of public companies and broker-dealers. PCAOB staff investigates potential violations by public accounting firms and individuals of these standards, laws, and rules.
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.