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.
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.
Recent Updates
See all updates >The PCAOB is postponing for one year, to December 15, 2026, the effective date of QC 1000, A Firm’s System of Quality Control, and other new and amended PCAOB standards, rules, and forms adopted by the Board on May 13, 2024.

The PCAOB has launched the Smaller Firm Resource Group.

The PCAOB is seeking nominations for members of its Investor Advisory Group and Standards and Emerging Issues Advisory Group.

On September 16, 2025, Board Member Thompson will host a forum in Irving, Texas, for auditors of small businesses and auditors of broker-dealers.
