2024年8月1日 · 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 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 PCAOB seeks to establish and maintain high quality auditing and related professional practice standards for audits of public companies and other issuers, and broker-dealers in support of our mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

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 following is a list of PCAOB auditing standards for audits of financial statements for fiscal years beginning 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:

Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders; International PCAOB Cooperative Arrangements with Non-U.S. Regulators; Board Determinations Under the Holding Foreign Companies Accountable Act

4 天之前 · 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.

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 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.

This edition of Audit Focus highlights key reminders for auditors from the PCAOB standards related to testing of journal entries, provides the staff’s perspective on common deficiencies made by auditors, and shares good practices that PCAOB staff has observed.