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The PCAOB staff prepares publications to help auditors, audit committees, investors, and preparers understand the PCAOB's activities and observations.
For guidance on the implementation of PCAOB standards and rules, please visit the staff guidance page in the Standards section.
2024
- Audit Focus: Critical Audit Matters
- Spotlight: Auditor Responsibilities for Detecting, Evaluating, and Making Communications About Illegal Acts
- Investor Bulletin: Audit Committee and Independent Auditor Dialogue
- Spotlight: Observations From the Target Team’s 2023 Inspections
- Spotlight: Inspection Observations Related to Auditor Independence
- Spotlight: Bank Financial Reporting Audits
- Spotlight: Staff Update on 2023 Inspection Activities
- Spotlight: Staff Update on Outreach Activities Related to the Integration of Generative Artificial Intelligence in Audits and Financial Reporting
- Investor Bulletin: Opportunity To Comment on Proposal To Enhance How Auditors Address Certain Assessed Risks of Material Misstatement
- Spotlight: 2023 Conversations With Audit Committee Chairs
- Spotlight: Auditing Considerations Related to Commercial Real Estate
- Spotlight: Root Cause Analysis – An Effective Practice To Drive Audit Quality
- Investor Advisory: PCAOB Investor Advisory Group Requests Public Submit Examples of Critical or Key Audit Matters
- Investor Bulletin: Opportunity To Comment on Proposals To Enhance Transparency Into Audits and Audit Firms
- Spotlight: Inspection Observations Related to Auditor Use of Data and Reports
- Investor Bulletin: What Is the PCAOB’s Office of the Investor Advocate?
- Investor Bulletin: Commemorating the PCAOB’s Office of the Investor Advocate’s One-Year Anniversary
- Investor Bulletin: Opportunity To Comment on Proposal To Protect Investors From False or Misleading Statements About PCAOB Registration and Oversight
- Spotlight: Insights Into the PCAOB’s Interim Inspection Program Related to Audits of Broker-Dealers
2023
- Spotlight: Observations From the Target Team’s 2022 Inspections
- Spotlight: Staff Priorities for 2024 Inspections and Interactions with Audit Committees
- Spotlight: Inspection Observations Related to Engagement Quality Reviews
- Spotlight: 2022 Conversations With Audit Committee Chairs
- Investor Bulletin - Opportunity to Comment on Proposal to Strengthen Accountability for Contributing to an Audit Firm’s Violations
- Investor Bulletin - Opportunity to Comment on Proposed Updates to PCAOB Standards Addressing the Use of Data Analytics by Auditors
- Spotlight: Staff Update and Preview of 2022 Inspection Observations
- Investor Bulletin - Opportunity to Comment on PCAOB Proposal on Noncompliance With Laws and Regulations
- Spotlight: 2023 Audit Committee Resource
- Spotlight: Inspection Observations Related to Public Company Audits Involving Crypto Assets
- Spotlight: Professional Competence and Skepticism Are Essential to Quality Audits
- Spotlight: Inspection Observations - Audits of Special Purpose Acquisition Companies and De-SPAC Transactions
- Investor Bulletin - Opportunity to Comment on Proposed Standard Addressing Core Auditing Principles and Responsibilities
- Spotlight: Staff Priorities for 2023 Inspections
- Investor Advisory - Exercise Caution with Independent Verification/Proof of Reserve Reports
- Spotlight: Additional Insights on the Remediation Process
2022
- Spotlight: Staff Update and Preview of 2021 Inspection Observations
- Spotlight: Observations From the Target Team’s 2021 Inspections
- Spotlight: Audit Committee Resource
- Spotlight: Staff Overview for Planned 2022 Inspections
- Spotlight: Auditing Considerations Related to the Invasion of Ukraine
- Spotlight: 2021 Conversations with Audit Committee Chairs
- Spotlight: Observations and Reminders on the Use of a Service Provider in the Confirmation Process
2021
- Spotlight: Staff Update and Preview of 2020 Inspection Observations
- Spotlight: Data and Technology Research Project Update
- Spotlight: Staff Outlook for 2021 Inspections
- Audit Committee Resource: 2021 Inspections Outlook
- 2020 Conversations with Audit Committee Chairs
2020
- Spotlight: Staff Observations and Reminders during the COVID-19 Pandemic
- Spotlight: The PCAOB’s Use of Economic Analysis and Stakeholder Input in Standard Setting
- Audit Committee Resource: New PCAOB Requirements Regarding Auditing Estimates and Use of Specialists
- Spotlight: Staff Update and Preview of 2019 Inspection Observations
- Conversations with Audit Committee Chairs: COVID-19 and the Audit
- Guide to Reading the PCAOB's New Inspection Report
- Spotlight: Audits Involving Cryptoassets
- Spotlight: Data and Technology Research Project Update
- Spotlight: COVID-19: Reminders for Audits Nearing Completion Spotlight
2019
- Conversations with Audit Committee Chairs: What We Heard & FAQs
- Spotlight: Critical Audit Matters
- Staff Preview of 2018 Inspection Observations
- 2019 Staff Inspections Outlook Audit Committees
2018
2017
- Staff Inspection Brief, Vol. 2017/4: Preview of Observations from 2016 Inspections of Auditors of Issuers (November 2017)
- Staff Inspection Brief, Vol. 2017/3: Information about 2017 Inspections (August 2017)
- Staff Inspection Brief, Vol. 2017/2: Information about 2017 Inspections of Auditors of Brokers and Dealers (June 2017)
- Staff Inspection Brief, Vol. 2017/1: Preview of Observations from 2016 Inspections of Auditors of Brokers and Dealers (June 2017)
2016
- Staff Inspection Brief, Vol. 2016/4: Information about 2016 Inspections of Auditors of Brokers and Dealers (July 2016)
- Staff Inspection Brief, Vol. 2016/3: Information about 2016 Inspections (July 2016)
- Staff Inspection Brief, Vol. 2016/2: Preview of Observations from 2015 Inspections of Auditors of Brokers and Dealers (April 2016)
- Staff Inspection Brief, Vol. 2016/1: Preview of Observations from 2015 Inspections of Auditors of Issuers (April 2016)