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. 26, 2024

Investor Bulletin: Opportunity To Comment on Proposals To Enhance Transparency Into Audits and Audit Firms

Information for Investors
Apr. 18, 2024

The PCAOB has announced the agenda for the April 24 meeting of its Investor Advisory Group.

About the PCAOB
Apr. 18, 2024

A new PCAOB staff report shares observations that can help auditors properly test information produced by companies and external sources.

Inspections
Apr. 17, 2024

The PCAOB has announced a series of in-person forums on auditing in the small business environment and on auditing broker-dealers, starting in Chicago on May 22, 2024.

About the PCAOB