The 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.  

Auditing Standards

Attestation Standards

Ethics and Independence Rules

Quality Control Standards

Auditing Interpretations

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 Process

Standard-Setting, Research, and Rulemaking Projects

Implementation of PCAOB Standards and Rules

Post-Implementation Review



Recent Updates

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Nov. 1, 2023

The PCAOB has revised its standard-setting, research, and rulemaking agendas following record-setting action in 2023.

Oct. 27, 2023

The PCAOB has announced the agenda for the November 2 meeting of its Standards and Emerging Issues Advisory Group.

About the PCAOB

Related Information

Standards-Related Inquiries