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  2. PCAOB | Driving improvement in audit quality to protect investors
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  253.                    <a class="dropdown-item " href="/oversight/inspections/non-us-firm-inspections" target="_self">Inspections of Non-U.S. Firms</a>
  254.                </li>
  255.                <li>
  256.                    <a class="dropdown-item " href="/oversight/inspections/inspections-related-board-reports-statements" target="_self">Inspections-Related Board Reports and Statements</a>
  257.                </li>
  258.  
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  260.                </li>
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  262.                    <a class="dropdown-item " href="/oversight/enforcement" target="_self">
  263.                        Enforcement
  264.                        <span class="right-caret"></span>
  265.                    </a>
  266.                    <ul class="dropdown-menu">
  267.                                        <li>
  268.                    <a class="dropdown-item " href="/oversight/enforcement/enforcement-actions" target="_self">Enforcement Actions</a>
  269.                </li>
  270.                <li>
  271.                    <a class="dropdown-item " href="/oversight/enforcement/tips-referrals" target="_self">Tips and Referrals</a>
  272.                </li>
  273.                <li>
  274.                    <a class="dropdown-item " href="/oversight/enforcement/staff-considerations-recommending-identification-issuers-broker-dealers-settled-enforcement-orders" target="_self">Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders</a>
  275.                </li>
  276.  
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  279.                <li class="dropdown-submenu" data-option="openSubs">
  280.                    <a class="dropdown-item " href="/oversight/international" target="_self">
  281.                        International
  282.                        <span class="right-caret"></span>
  283.                    </a>
  284.                    <ul class="dropdown-menu">
  285.                                        <li>
  286.                    <a class="dropdown-item " href="/oversight/international/regulatorycooperation" target="_self">PCAOB Cooperative Arrangements with Non-U.S. Regulators</a>
  287.                </li>
  288.                <li>
  289.                    <a class="dropdown-item " href="/oversight/international/board-determinations-holding-foreign-companies-accountable-act-hfcaa" target="_self">Board Determinations Under the Holding Foreign Companies Accountable Act</a>
  290.                </li>
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  293.                </li>
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  296.                </li>
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  298.                    <a class="dropdown-item " href="/oversight/registration" target="_self">
  299.                        Registration
  300.                        <span class="right-caret"></span>
  301.                    </a>
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  303.                                        <li>
  304.                    <a class="dropdown-item " href="/oversight/registration/registration-reporting-resources" target="_self">Registration and Reporting Resources</a>
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  317.                </li>
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  320.                </li>
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  335.                        Information for Auditors
  336.                        <span class="right-caret"></span>
  337.                    </a>
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  416.                    <a class="dropdown-item " href="/resources/staff-publications/audit-focus--form-ap" target="_self">Audit Focus: Form AP</a>
  417.                </li>
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  566.                                    Driving improvement in audit quality to protect investors
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  570.                                <div class="hero-callout__description">
  571.                                    <p>The Public Company Accounting Oversight Board oversees the audits of public companies and SEC-registered brokers and dealers.</p>
  572.                                </div>
  573.  
  574.                                <div class="hero-callout__action">
  575.                                    <a class="button button--invert" href="/about">
  576.                                        Learn more about the PCAOB
  577.                                    </a>
  578.                                </div>
  579.                        </div>
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  603. <span class="icon-callout__title">Investors</span>
  604. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
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  606.  
  607. <a class="icon-callout" href="/resources/information-for-audit-committees">
  608. <span class="icon-callout__media">
  609. <img src="/images/default-source/icons/audit-committees.png?sfvrsn=d1bfa811_2" role="presentation" />
  610. </span>
  611. <span class="icon-callout__title">Audit Committees</span>
  612. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
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  614.  
  615. <a class="icon-callout" href="/resources/information-for-academics">
  616. <span class="icon-callout__media">
  617. <img src="/images/default-source/icons/academics.png?sfvrsn=4507142a_2" role="presentation" />
  618. </span>
  619. <span class="icon-callout__title">Academics</span>
  620. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
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  622.  
  623. <a class="icon-callout" href="/resources/information-for-preparers">
  624. <span class="icon-callout__media">
  625. <img src="/images/default-source/icons/preparers.png?sfvrsn=aa29c301_2" role="presentation" />
  626. </span>
  627. <span class="icon-callout__title">Preparers</span>
  628. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
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  630.  
  631. <a class="icon-callout" href="/resources/information-for-smaller-firms">
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  633. <img src="/images/default-source/icons/smaller-firms_90x90.png?sfvrsn=caa67f7d_3" role="presentation" />
  634. </span>
  635. <span class="icon-callout__title">Smaller Firms</span>
  636. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  637. </a>
  638.  
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  644.        <div class="container">
  645.            <div id="quickSearchTabs" class="quick-search__toggles">
  646.                <button data-hold="" data-parent="quickSearchTabs" data-target="quickSiteSearchOption" data-toggle="tab" class="active btn-reset btn-radio">Site Search</button>
  647.                <button data-hold="" data-parent="quickSearchTabs" data-target="quickAuditorSearchOption" data-toggle="tab" class="btn-reset btn-radio">AuditorSearch<sup>℠</sup></button>
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  683.                <div id="Main_C045_Col01" class="sf_colsIn" data-sf-element="Audit Search" data-placeholder-label="Audit Search">
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  714. </div>
  715.            </div>
  716.        </div>
  717.    </div>
  718. </div>
  719. </div>
  720. <div id="Main_C011_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container"><div class="widget-header" data-sf-element="Widget Header">
  721. <div id="Main_C039_Col00" class="sf_colsIn widget-header__title" data-sf-element="Title Region" data-placeholder-label="Title Region">
  722. <div >
  723.    <div ><h2>Featured</h2></div>    
  724. </div>
  725. </div>
  726. <div id="Main_C039_Col01" class="sf_colsIn widget-header__link" data-sf-element="Link Region" data-placeholder-label="Link Region">
  727. </div>
  728. </div>
  729. <div class="featured-callouts">
  730.  
  731. <div class="featured-callouts__list">
  732. <div class="featured-callouts__item">
  733.  
  734. <span class="featured-callout flex-link-container">
  735.  
  736. <div class="featured-callout__media" style="background-image:url( /images/default-source/default-album/gnf-naf-inspection-data-featuredf6d781dd-4215-459a-9ba0-d885905489f6.jpg?sfvrsn=6f5bd4a_1 )" role="presentation"></div>
  737.  
  738.  
  739. <div class="featured-callout__content">
  740. <div class="featured-callout__head">
  741. <div class="featured-callout__date">
  742. Apr. 28, 2025
  743. </div>
  744. <h3 class="featured-callout__title">The PCAOB has made available new downloadable datasets providing multiyear information related to PCAOB inspection findings.</h3>
  745. </div>
  746. <div class="featured-callout__foot">
  747. <div class="featured-callout__type">
  748. <img class="featured-callout__type-icon" src="/images/default-source/icons/inspection-reports.png?sfvrsn=1be8f085_2" role="presentation">
  749.  
  750. <span class="featured-callout__type-title">Inspections</span>
  751. </div>
  752.  
  753. <div class="featured-callout__link">
  754. <span class="flex-link-content">
  755. <a href="https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-makes-available-new-downloadable-datasets-featuring-pcaob-inspection-findings-from-audit-firm-inspection-reports" data-sf-ec-immutable="">Read more</a>
  756. </span>
  757. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  758. </div>
  759. </div>
  760. </div>
  761. </span>
  762.  
  763. </div>
  764. <div class="featured-callouts__item">
  765.  
  766. <span class="featured-callout flex-link-container">
  767.  
  768. <div class="featured-callout__media" style="background-image:url( /images/default-source/default-album/gnf-naf-inspection-data-featuredf6d781dd-4215-459a-9ba0-d885905489f6.jpg?sfvrsn=6f5bd4a_1 )" role="presentation"></div>
  769.  
  770.  
  771. <div class="featured-callout__content">
  772. <div class="featured-callout__head">
  773. <div class="featured-callout__date">
  774. Mar. 31, 2025
  775. </div>
  776. <h3 class="featured-callout__title">The PCAOB published a staff Spotlight observing improvement in deficiency rates, along with 2024 inspection reports for the six firms in the U.S. Global Network Firms inspection category.</h3>
  777. </div>
  778. <div class="featured-callout__foot">
  779. <div class="featured-callout__type">
  780. <img class="featured-callout__type-icon" src="/images/default-source/icons/inspection-reports.png?sfvrsn=1be8f085_2" role="presentation">
  781.  
  782. <span class="featured-callout__type-title">Inspections</span>
  783. </div>
  784.  
  785. <div class="featured-callout__link">
  786. <span class="flex-link-content">
  787. <a href="https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-posts-report-detailing-significant-improvements-across-largest-firms--alongside-inspection-results-in-record-time" data-sf-ec-immutable="">Read more</a>
  788. </span>
  789. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  790. </div>
  791. </div>
  792. </div>
  793. </span>
  794.  
  795. </div>
  796. </div>
  797.  
  798.  
  799. </div><div class="row row-dividers" data-sf-element="Two Rows with dividers">
  800. <div id="Main_C071_Col00" class="sf_colsIn col-lg-12" data-sf-element="Row 1" data-placeholder-label="Row 1">
  801. </div>
  802. <div id="Main_C071_Col01" class="sf_colsIn col-lg-12" data-sf-element="Row 2" data-placeholder-label="Row 2">
  803. <div >
  804.    <div ><h2>Your Tips Help the PCAOB Protect Investors</h2></div>    
  805. </div>
  806. </div>
  807. </div>
  808. <div class="row" data-sf-element="Row">
  809.    <div id="Main_C012_Col00" class="sf_colsIn col-lg-6" data-sf-element="Column 1" data-placeholder-label="Column 1">
  810. <div >
  811.    <div ><div class="embed-placeholder youtube-container"><iframe width="615" sandbox="allow-popups-to-escape-sandbox allow-scripts allow-same-origin allow-presentation allow-popups" height="346" src="https://www.youtube.com/embed/y4D2935kBJM" title="YouTube video player"></iframe></div></div>    
  812. </div>
  813.    </div>
  814.    <div id="Main_C012_Col01" class="sf_colsIn col-lg-6" data-sf-element="Column 2" data-placeholder-label="Column 2">
  815. <div >
  816.    <div ><p>How can      you play a role in helping to protect investors? The public can play a critical role in our enforcement efforts by letting us know when they see something amiss.</p><p>PCAOB Chair Erica Y. Williams explains the different ways you can send tips to the PCAOB. Watch our video to see what types of information are useful to the PCAOB.</p><p><a class="button button--primary button--fixed" href="/oversight/enforcement/tips-referrals">Learn more about Tips and Referrals</a></p></div>    
  817. </div>
  818.    </div>
  819. </div>
  820.  
  821. </div>
  822.  
  823. <div >
  824.    <div ><br></div>    
  825. </div><div id="Main_C004_Col00" class="sf_colsIn wrapper wrapper--color-neutral" data-sf-element="Light grey wrapper" data-placeholder-label="Container"><div id="Main_C005_Col00" class="sf_colsIn container" data-sf-element="Container" data-placeholder-label="Container"><div class="widget-header" data-sf-element="Widget Header">
  826. <div id="Main_C036_Col00" class="sf_colsIn widget-header__title" data-sf-element="Title Region" data-placeholder-label="Title Region">
  827. <div >
  828.    <div ><div class="flex-heading"><h2>Recent Updates</h2><a href="/all-updates-and-news-releases">See All Updates &gt;</a>
  829. </div></div>    
  830. </div>
  831. </div>
  832. <div id="Main_C036_Col01" class="sf_colsIn widget-header__link" data-sf-element="Link Region" data-placeholder-label="Link Region">
  833. </div>
  834. </div><div class="row" data-sf-element="Row">
  835.    <div id="Main_C054_Col00" class="sf_colsIn col-lg-4" data-sf-element="Column 1" data-placeholder-label="Column 1">
  836. <div class="recent-updates recent-updates--vertical">
  837.  
  838. <div class="recent-updates__list">
  839. <div class="recent-updates__item">
  840. <span class="recent-updates__card flex-link-container">
  841. <div class="recent-updates__card-head">
  842. <div class="recent-updates__date">
  843. <span>May 9, 2025</span>
  844. </div>
  845. <h3 class="recent-updates__title">The PCAOB has posted four new staff presentation videos, each covering a specific topic under QC 1000. The videos are designed to help firms with the implementation of QC 1000, A Firm’s System of Quality Control.</h3>
  846. </div>
  847. <div class="recent-updates__card-foot">
  848. <div class="recent-updates__type">
  849. <img class="recent-updates__type-icon" src="/images/default-source/icons/standards-64x64.png?sfvrsn=52dc1577_2" role="presentation">
  850.  
  851. <span class="recent-updates__type-title">Standards</span>
  852. </div>
  853.  
  854. <div class="recent-updates__link">
  855. <span class="flex-link-content">
  856. <a href="https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-continues-efforts-to-help-firms-with-implementation-of-new-quality-control-standard-with-release-of-additional-staff-videos" data-sf-ec-immutable="">Read more</a>
  857. </span>
  858. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  859. </div>
  860.  
  861. </div>
  862.  
  863. </span>
  864. </div>
  865. <div class="recent-updates__item">
  866. <span class="recent-updates__card flex-link-container">
  867. <div class="recent-updates__card-head">
  868. <div class="recent-updates__date">
  869. <span>May 8, 2025</span>
  870. </div>
  871. <h3 class="recent-updates__title">The PCAOB announced the appointment of Dr. Joshua T. White as the PCAOB&#39;s Acting Chief Economist and Director of its Office of Economic and Risk Analysis and Dr. Martin C. Schmalz’s return to the University of Oxford.</h3>
  872. </div>
  873. <div class="recent-updates__card-foot">
  874. <div class="recent-updates__type">
  875. <img class="recent-updates__type-icon" src="/images/default-source/icons/employee-update-64x64.png?sfvrsn=5911c72e_3" role="presentation">
  876.  
  877. <span class="recent-updates__type-title">About the PCAOB</span>
  878. </div>
  879.  
  880. <div class="recent-updates__link">
  881. <span class="flex-link-content">
  882. <a href="https://pcaobus.org/news-events/news-releases/news-release-detail/dr-joshua-t-white-named-pcaob-s-acting-chief-economist-and-oera-director--dr-martin-c.-schmalz-returns-to-university-of-oxford" data-sf-ec-immutable="">Read more</a>
  883. </span>
  884. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  885. </div>
  886.  
  887. </div>
  888.  
  889. </span>
  890. </div>
  891. </div>
  892.  
  893.  
  894. </div>
  895.    </div>
  896.    <div id="Main_C054_Col01" class="sf_colsIn col-lg-4" data-sf-element="Column 2" data-placeholder-label="Column 2">
  897. <div class="image-callout" style="background-image: url( /images/default-source/default-album/gavel.jpg?sfvrsn=8a688dc5_4)">
  898. <h3 class="image-callout__title">
  899. <a href="/oversight/enforcement/enforcement-actions">Enforcement Actions</a>
  900. </h3>
  901. <div class="image-callout__action">
  902. <a class="image-callout__link" tabindex="-1" href="/oversight/enforcement/enforcement-actions">
  903. More Information
  904. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  905. </a>
  906. </div>
  907. </div>
  908.  
  909. <div class="image-callout" style="background-image: url( /images/default-source/default-album/registeredfirms.png?sfvrsn=6571d48b_2)">
  910. <h3 class="image-callout__title">
  911. <a href="/oversight/registration/registered-firms">Registered Firms</a>
  912. </h3>
  913. <div class="image-callout__action">
  914. <a class="image-callout__link" tabindex="-1" href="/oversight/registration/registered-firms">
  915. More Information
  916. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  917. </a>
  918. </div>
  919. </div>
  920.  
  921.    </div>
  922.    <div id="Main_C054_Col02" class="sf_colsIn col-lg-4" data-sf-element="Column 3" data-placeholder-label="Column 3">
  923. <div class="image-callout" style="background-image: url( /images/default-source/default-album/inspection-reports.jpg?sfvrsn=b7aa45d1_2)">
  924. <h3 class="image-callout__title">
  925. <a href="/oversight/inspections/firm-inspection-reports">Firm Inspection Reports</a>
  926. </h3>
  927. <div class="image-callout__action">
  928. <a class="image-callout__link" tabindex="-1" href="/oversight/inspections/firm-inspection-reports">
  929. More Information
  930. <svg class="icon icon-arrow-right"><use xlink:href="/ResourcePackages/Talon/assets/dist/images/master.svg#icon-arrow-right"></use></svg>
  931. </a>
  932. </div>
  933. </div>
  934.  
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