Under section 106(a) of the Sarbanes-Oxley Act of 2002 (SOX), foreign auditors with U.S. issuer clients must register with the PCAOB. SOX section 104 requires the PCAOB to conduct annual inspections ...

Reoccurring PCAOB findings with an increasing deficiency rate, in 2020, 2021, and 2022, included revenue, business combinations, and inventory. 2 Critical audit matters (CAMs) and audit committee ...

Auditor independence has long been a foundational element of audit quality, and recent findings from the Public Company Accounting Oversight Board (PCAOB) underscore the importance of auditor ...

At last month’s AICPA & CIMA Conference on Current SEC and PCAOB Developments, the director of the PCAOB’s Division of Registration and Inspections offered a pep talk of sorts to public company ...

The PCAOB released findings on Wednesday regarding 2021 inspections and shared focus areas for 2022 inspections. Observations From the Target Team’s 2021 Inspections shares auditors’ responsibilities ...

The Securities and Exchange Commission said Friday it has approved a rule from the Public Company Accounting Oversight Board that aims to ensure the PCAOB can inspect auditing firms in other countries ...

The Public Company Accounting Oversight Board gained complete access to inspect and investigate the audit firms of Chinese companies for the first time in history, the PCAOB announced Thursday. "This ...

The Public Company Accounting Oversight Board released its latest inspection reports Monday on the Big Four firms — Deloitte & Touche, PricewaterhouseCoopers, KPMG and Ernst & Young — plus two other ...

The Securities and Exchange Commission today approved the 2026 budget for the Public Company Accounting Oversight Board ...

The Securities and Exchange Commission said Friday it's reached an agreement with the China Securities Regulatory Commission and the Ministry of Finance of the People's Republic of China governing ...