Guide to PCAOB Inspections

Confidence in public company financial reporting is essential to the strength and vitality of U.S. securities markets. Company management, audit committees, and internal and external auditors all play important roles in providing investors with reliable financial reports. These roles are reinforced by regulators, including the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB). The PCAOB has responsibility for overseeing the auditors of public companies, which includes performing regular inspections of public company audits and audit firm quality control systems.

Download this guide to learn more about the PCAOB’s inspection program and to find answers to these questions:

Download PDF