Investor protection lies at the heart of the PCAOB’s statutory mission. We accomplish that mission by promoting high-quality audits through our standard-setting, inspections, and enforcement programs. As part of our mission, we also aim to provide relevant information to investors and to engage with them on PCAOB activities that may be of interest.  

China-Related Access Challenges


The portfolios of U.S. investors have become increasingly exposed to companies that are based in foreign jurisdictions or that have significant operations in non-U.S. markets, including in China. The PCAOB provides investors and potential investors with information related to access challenges in certain countries as well as a list of public companies whose PCAOB-registered auditor is located in a jurisdiction where obstacles to PCAOB inspections exist. 

Data About Our China-Related Access Challenges

Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections

Investor Advisory Group

The Investor Advisory Group has been established by the PCAOB to advise on matters concerning the PCAOB's mission, including investors' perspectives on key areas of concern and potential emerging issues related to the PCAOB's oversight activities.

Investor Advisory Group


AuditorSearch

Through AuditorSearch, investors may access the names of engagement partners and other accounting firms participating in audits of U.S. public companies by searching the database or downloading the entire data set.

Explore AuditorSearch


Reading PCAOB Inspection Reports

The PCAOB issued the guide to further detail the key changes to the report and assist stakeholders in reading the inspection report.

Guide to Reading the PCAOB's Inspection Report

 

Recent Updates

Jun. 22, 2022

PCAOB sanctions engagement quality reviewer for inadequate reviews and false documentation created in advance of inspection.

Enforcement
Jun. 22, 2022

PCAOB sanctions Robert C. Duncan Accountancy Corp. and Robert C. Duncan for violating PCAOB rules and standards.

Enforcement