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  1. 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 …

  2. AuditorSearch | PCAOB

    AuditorSearch is a public database of engagement partners and audit firms participating in audits of U.S. public companies.

  3. Accounting Support Fee | PCAOB

    Accounting Support Fee The largest source of funding for the PCAOB comes from the companies whose financial statements must be audited by PCAOB-registered firms.

  4. Firm Inspection Reports | PCAOB

    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 …

  5. Standards | PCAOB

    PCAOB rules require registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.

  6. 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 …

  7. AS 2110: Identifying and Assessing Risks of Material Misstatement

    Amendments to paragraphs .05 and .41 have been adopted by the PCAOB and approved by the U.S. Securities and Exchange Commission. The amendments will be effective on December 15, 2026.

  8. AS 2401: Consideration of Fraud in a Financial Statement Audit | PCAOB

    An audit conducted in accordance with the standards of the PCAOB rarely involves the authentication of such documentation, nor are auditors trained as or expected to be experts in such authentication.

  9. 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.

  10. PCAOB Sanctions Nine KPMG Global Network Firms for Violations of …

    Mar 11, 2025 · The Public Company Accounting Oversight Board (PCAOB) today announced nine settled disciplinary orders sanctioning certain firms from KPMG’s global network for violations of …