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The PCAOB staff perform economic and risk analysis and publishes white papers on a variety of audit-related topics.
Emerging Growth Companies Report
This white paper provides general information about certain characteristics of emerging growth companies — a group defined by the Jumpstart Our Business Startups Act (JOBS Act). The information is derived from the most recent available Securities and Exchange Commission filings and data from third-party vendors.
Reports
- White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024)
- White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2021, by Kelly Poy and Harsha Samaraweera (published Jan. 5, 2023)
- White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2020, by Kelly Poy, Brent Han, and Harsha Samaraweera (published Jan. 24, 2022)
- White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms as of November 15, 2019, by Amr ElRafey, Kelly Poy, Harsha Samaraweera (published Nov. 9, 2020)
- White Paper on Characteristics of Emerging Growth Companies as of November 15, 2018, by Kelly Poy, Harsha Samaraweera, and Patrick Kastein (published Dec. 20, 2019)
- White Paper on Characteristics of Emerging Growth Companies as of November 15, 2017,
by Hannah Crabtree, Kelly Poy, and Harsha Samaraweera (published Oct. 11, 2018)
- White Paper on Characteristics of Emerging Growth Companies as of May 15, 2017, by Hannah Crabtree and Harsha Samaraweera (published April 9, 2018)
- White Paper on Characteristics of Emerging Growth Companies as of November 15, 2016, by Kevin Murphy, Tosha Williams, and Harsha Samaraweera (published March 28, 2017)
- White Paper on Characteristics of Emerging Growth Companies as of May 15, 2016, by Kevin Murphy, Tosha Williams, and Harsha Samaraweera (published Nov. 30, 2016)
Other Research
- White Paper on the Auditor's Reports of Certain UK Companies that Comply with International Auditing Standard 700 (UK and Ireland) (Revised June 2013), by Patrick Kastein, Saad Siddiqui (published May 11, 2016)
- "Activity Summary and Audit Implications for Reverse Mergers involving Companies from the China Region," by Jason Williams, Patti Babilotte, Patrick Kastein, and Joseph St. Denis (March 14, 2011)