Audit committees play a vital role in promoting high quality auditing through their oversight of the audit process and the auditor. An engaged and informed audit committee serves as an effective force multiplier in promoting audit quality for the benefit of investors. The Board has made it a strategic priority to interact more often and more directly with audit committees.

PCAOB Inspections

As part of the PCAOB inspections process, we reach out to nearly all of the audit committee chairs of the U.S. issuers whose audits we inspect and invite them to speak with us.

Basics of Inspections

Firm Inspection Reports

Resources for Audit Committees

The PCAOB is committed to providing timely and relevant information to audit committees in areas of common interest, including auditor independence, auditor communications with the audit committee, PCAOB inspections reports, audit quality, critical audit matters, among other topics. 

Resources for Audit Committees

Recent Updates

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Apr. 10, 2025

On May 13, 2025, the PCAOB will host a workshop in Washington, DC, to provide individuals at smaller audit firms who are directly responsible for implementing QC 1000 with hands-on activities.

Standards
Apr. 7, 2025

On May 1, 2025, Board Member Botic will host a forum in Jersey City for auditors of small businesses and auditors of broker-dealers.

About the PCAOB
Apr. 1, 2025

The PCAOB has released its 2024 Annual Report, which summarizes its operations and financial results from last year.

About the PCAOB
Mar. 31, 2025

The PCAOB published a staff Spotlight observing improvement in deficiency rates, along with 2024 inspection reports for the six firms in the U.S. Global Network Firms inspection category.

Inspections