Inspections-Related Board Reports and Statements

The Board issues a number of reports and statements on its oversight and inspection activities, including an annual report on the interim inspection program related to the audits of brokers and dealers.

Reports

Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 10, 2023)
Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 10, 2023)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2022)
Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 19, 2022)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (August 19, 2021)
Supplementary Information Related to Audits of Brokers and Dealers: Firms and Engagements Selected, and Inspection Results (August 19, 2021)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2020)
Annual Report on the Interim Inspection Program Related to the Audits of Brokers Dealers (Aug. 20, 2019)
Executive Highlights of the Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2018)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2017)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2016)
Inspection Observations Related to PCAOB Rules and Auditing Standards on Communications with Audit Committees (April 5, 2016)
Inspection Observations Related to PCAOB "Risk Assessment" Auditing Standards (No. 8 through No. 15) (Oct. 15, 2015)
Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2015)
Observations from PCAOB Inspections Covering Five Audits of Brokers and Dealers Required to be Conducted in Accordance with PCAOB Standards (Jan. 28, 2015)
Third Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 18, 2014)
Observations Related to the Implementation of the Auditing Standard on Engagement Quality Review (Dec. 6, 2013)
Second Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 19, 2013)
Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies (Feb. 25, 2013)
Observations from 2010 Inspections of Domestic Annually Inspected Firms Regarding Deficiencies in Audits of Internal Control Over Financial Reporting (Dec. 10, 2012)
Report on the Progress of the Interim Inspection Program Related to Audits of Brokers and Dealers (Aug. 20, 2012)
Information for Audit Committees About the PCAOB Inspection Process (Aug. 1, 2012)
Report on Observations of PCAOB Inspectors Related To Audit Risk Areas Affected by the Economic Crisis (Sept. 29, 2010)
Report on the First-Year Implementation of Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting that is Integrated With an Audit of Financial Statements (Sept. 24. 2009)
Report on the PCAOB’s 2004, 2005, 2006 and 2007 Inspections of Domestic Annually Inspected Firms (Dec. 5, 2008)
Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms (Oct. 22, 2007)
Report on The Second-Year Implementation of Auditing Standard No. 2 (April 18, 2007)
Observations on Auditors' Implementation of PCAOB Standards Relating to Auditors' Responsibilities with Respect to Fraud (Jan. 22, 2007)
Observations on the Initial Implementation of the Process for Addressing Quality Control Criticisms within 12 Months after an Inspection Report (March 21, 2006)
Report on the Initial Implementation of Auditing Standard No. 2 (Nov. 30, 2005)

Statements