PCAOB Registration Requirements

Guidance:  Gain access to PCAOB registration rules and guidance on whether PCAOB registration is required.
Published on February 14, 2011

CAQ Alert #2012-05

Article:  SEC Staff Reminds Auditors of Requirement on Audit Reports Related to Financial Statements Prepared According to IFRS as Issued by the IASB
Published on March 19, 2012

Voluntary Model U.S. Transparency Report

Practice Aid:  The CAQ Voluntary Model U.S. Transparency Report for Audit Firms was issued to foster greater confidence in the audit process and audit quality and may assist investors of U.S. companies and other capital market stakeholders in...
Published on April 06, 2010

November 2011 SAG Meeting Highlights

Meeting Highlights:  CAQ highlights of the November 2011 PCAOB SAG meeting including discussion on upcoming PCAOB standard-setting activities, auditor independence and audit firm rotation, going concern, fair value pricing sources task force, improving the transparency of audits, year-end audit risk and financial reporting issues, and the auditor's reporting model...
Published on December 13, 2011

PCAOB Issues Report on Inspection Observations of Smaller U.S. Audit Firms

Article:  PCAOB Issues Report on Inspection Observations of Smaller U.S. Audit Firms
Published on March 12, 2013

Voluntary Model U.S.Transparency Report

Practice Aid:  The CAQ Practice Aid entitled Voluntary Model U.S. Transparency Report for Audit Firms was published to foster greater confidence in the audit process and audit quality by assisting investors of U.S. companies and other capital market stakeholders in understanding...
Published on January 28, 2011

March 2011 SAG Meeting Highlights & PCAOB Open Meeting Summary

Meeting Highlights:  CAQ highlights of the March 2011 PCAOB SAG meeting including: an update on PCAOB standard-setting activities, FASB and IASB update, COSO internal control framework modernization, auditing financial statement disclosures and the auditor’s reporting model. The highlights also include information regarding the March 22, 2011 PCAOB open Board meeting on the auditor’s reporting model.
Published on April 04, 2011

PCAOB Investor Advisory Group Meetings

Meeting Highlights:  Information about the PCAOB Investor Advisory Group (IAG) established to provide views and advice to the Board on broad policy issues, and other matters that affect investors and are related to the work of the PCAOB. Gain access to IAG meeting materials and highlights from each meeting.
Published on April 13, 2012

PCAOB Professional Standards & Rulemaking

Professional Standards:  The PCAOB is required to establish or adopt, or both, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for public companies. Gain access to PCAOB rules of the Board and professional standards relevant to public company audits
Published on April 06, 2011

Public Company Accounting Oversight Board (PCAOB)

Toolkit:  This section provides access to information related to the Public Company Accounting Oversight Board (PCAOB).
Published on May 03, 2013

October 2008 SAG Meeting Highlights

Meeting Highlights:  CAQ highlights of the October 2008 PCAOB SAG meeting including the following discussion topics: audit considerations in the current economic environment, feasibility of audit quality indicators, and signing the auditor's report
Published on April 07, 2011

March 2011 IAG Meeting Highlights

Meeting Highlights:  CAQ highlights of the March 2011 PCAOB IAG meeting including the following discussion topics: the auditor's report and role of the auditor, lessons learned from the financial crisis and the global networks and audit firm governance
Published on April 01, 2011

Enforcement

Guidance:  Gain access to information about PCAOB and SEC enforcement rules and actions.
Published on April 06, 2010

PCAOB Inspections

Guidance:  Gain access to resources relevant to PCAOB inspections of public company auditors including inspection rules, inspection guidance, inspection reports and other relevant information
Published on March 27, 2013

Employee Benefit Plan Audits & Form 11-K

Guidance:  Access FASB, SEC, PCAOB and other resources relevant to audits of Employee Benefit Plans and Form 11-K
Published on February 09, 2011