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.

    Open Hide documents in this section

    Page  1 2
    Showing results 1 - 15 of 28
    Order by:


    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

    September 2011 PCAOB Auditors Report Roundtable Highlights

    Meeting Highlights September 2011 PCAOB Auditors Report Roundtable Highlights
    Published on October 04, 2011

    April 2009 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the April 2009 PCAOB SAG meeting including the following discussion topics: engagement quality review, audit confirmations, emerging issues discussion and going concern.
    Published on April 07, 2011

    October 2009 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the October 2009 PCAOB SAG meeting including the following discussion topics: standard-setting activities and emerging issues, update on proposed standards and concept releases issued, auditing fair value measurements and using the work of a specialist, communications with audit committees and related parties.
    Published on April 07, 2011

    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

    June 2005 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the June 2005 PCAOB SAG meeting including discussions surrounding the implementation of AS 2 (later superseded by AS 5).
    Published on April 07, 2011

    October 2005 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the October 2005 PCAOB SAG meeting including the following discussion topics: proposed standard-setting activities for 2006, communications with audit committees and engagement quality reviews.
    Published on April 07, 2011

    February 2006 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the February 2006 PCAOB SAG meeting including the following discussion topics: using the work of a specialist, the auditor's consideration of materiality in audit planning and evaluation of likely misstatements, and the effects on independence of indemnification, limitation of liability, and other litigation-related causes in audit engagement letters.
    Published on April 07, 2011

    Page  1 2
    Showing results 1 – 15 of 28
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.