Public Company Accounting Oversight Board (PCAOB) 

    The Public Company Accounting Oversight Board (PCAOB) is a private-sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002 to oversee auditors of public companies in order to protect investors and the public interest by promoting the preparation of informative, fair, and independent audit reports. The SEC oversees the PCAOB. Further PCAOB information and news is available at the respective hyperlinks.

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    Enforcement

    Professional Standards Investigations are conducted by: The SEC, of auditors and others for possible violations of the federal securities laws. The PCAOB, of auditors for possible violations of any provisions of the Sarbanes-Oxley Act of 2002, any p
    Published on July 23, 2014

    CAQ Alert #2012-11 PCAOB Mandatory Firm Rotation Roundtable Highlights

    Article June 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
    Published on May 03, 2013

    PCAOB Standing Advisory Group Meetings

    Meeting Highlights Information about the PCAOB Standing Advisory Group (SAG), a group whose purpose is to advise the PCAOB on the establishment of auditing and related professional practice standards. Gain access to SAG meeting materials and highlights from each meeting.
    Published on March 27, 2013

    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

    May 2012 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the May 2012 PCAOB SAG meeting including discussion on the PCAOB's standard-setting agenda, possible future standard-setting projects, going concern, and related parties and significant unusual transactions.
    Published on June 13, 2012

    March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights

    Article March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
    Published on April 25, 2012

    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

    March 2012 IAG Meeting Highlights

    Meeting Highlights March 2012 IAG Meeting Highlights
    Published on April 05, 2012

    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 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

    PCAOB Registration Requirements

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

    Determination of Whether PCAOB Registration is Required

    Guidance Additional information and links to resources that can be used to help determine whether the entity that your firm is auditing is an ""issuer"" or ""non-issuer"" and whether registration with the PCAOB is necessary.
    Published on March 31, 2010

    CAQ Alert #2009-91

    Article CAQ Alert on PCAOB issuance of report on inspection observations for first-year implementation of AS 5.
    Published on March 26, 2010

    PCAOB Issues Information About its Process for Determining Whether a Firm Has Satisfactorily Addressed Quality Control C...

    Guidance This article provides an overview of two PCAOB releases concerning PCAOB implementation of the Act that gives registered accounting firms an incentive to address quality control criticisms in Board inspection reports within 12 months after the Board issues the reports.
    Published on March 26, 2010

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