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The PCAOB’s Office of the Investor Advocate is issuing Investor Advisories to provide investors and other market participants with important information about the PCAOB’s oversight of audits and related engagements of public companies and certain SEC-registered brokers and dealers and observations where investors may mistakenly believe the PCAOB has regulatory oversight.
These advisories and bulletins represent the views of PCAOB Office of the Investor Advocate staff and not necessarily those of the Board. It is not a rule, policy, or statement of the Board.
Investor Bulletin: Opportunity to Comment on Proposal to Strengthen Accountability for Contributing to an Audit Firm’s Violations
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on the PCAOB’s proposed amendments to PCAOB Rule 3502 governing contributory liability.
Investor Bulletin: Opportunity to Comment on Proposed Updates to PCAOB Standards Addressing the Use of Data Analytics by Auditors
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on a PCAOB proposal to revise certain auditing standards to specifically address the growing use of data analysis in the audit. Investors have pointed to the use of data analytics as an area of concern and one that updated PCAOB standards could benefit.
Investor Bulletin: Opportunity to Comment on PCAOB Proposal on Noncompliance With Laws and Regulations
The PCAOB Office of the Investor Advocate is alerting investors to the opportunity to comment on the proposed standard addressing an auditor’s responsibility related to a company’s noncompliance with laws and regulations.
Investor Bulletin - Opportunity to Comment on Proposed Standard Addressing Core Auditing Principles and Responsibilities
The PCAOB Office of Investor Advocate is alerting investors to the opportunity to comment on the PCAOB’s proposed auditing standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit.
Investor Advisory - Exercise Caution With Third-Party Verification/Proof of Reserve Reports (March 8, 2023)
Proof of reserve reports are inherently limited, and customers should exercise extreme caution when relying on them to conclude that there are sufficient assets to meet customer liabilities.
Tips, referrals, and other information from the public are important sources for PCAOB enforcement and inspections staff and can help identify violations of law or PCAOB rules and may be submitted HERE.