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SubscribeThe Sarbanes-Oxley Act directs the Board to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers.
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.
PCAOB rules require registered public accounting firms and their associated persons to comply with all applicable auditing and related professional practice standards.
In the event of typographical or other technical errors in the standards presented on this website, the rule text adopted by the Board and approved by the SEC in adopting releases shall govern.
Standards and Rules
The Board establishes and amends auditing, and related attestation, ethics and independence, and quality control standards.
Standards-Related Activities
As part of our standard-setting activities, PCAOB staff monitors current or emerging audit issues, develops a research agenda, and works on standard-setting projects. The PCAOB also supports the implementation of our standards and rules
through stakeholder outreach, publishing guidance, and other activities to improve the quality of audit services.
Standard-Setting, Research, and Rulemaking Projects
Implementation of PCAOB Standards and Rules
Recent Updates
See all updates >The PCAOB has adopted a rule amendment aimed at enhancing the usefulness of audit firm registration information.
Standards
A new staff Spotlight publication focuses auditors on relevant considerations when performing procedures to detect, evaluate, and make communications about illegal acts by a company under audit.
Inspections