Information for Investors

The PCAOB mission is to oversee the audits of public companies in order to protect the interests of investors. These resources highlight PCAOB activities that may be of interest to investors.

Quality Control Concept Release

On December 17, 2019, the Board approved a concept release on a potential approach to revising the PCAOB's quality control (QC) standards. The concept release is open for comment, and the PCAOB encourages all interested parties to comment. The fact sheet on the concept release details some key aspects of the release, considerations for a future PCAOB QC standard, and other information found in the proposal. 

Investor Resource: Critical Audit Matters (July 2019)

CAMs are intended to provide tailored information specific to the audit—from the auditor’s point of view—on matters that require especially challenging, subjective, or complex auditor judgment. Investors may find CAM information useful when considered among other information regarding a company’s financial statements.

Through this resource and other outreach efforts, we aim to provide investors with useful information regarding changes to the auditor’s report, frequently asked questions about CAMs, and information about the implementation of the standard.

Read the Investor Resource: Critical Audit Matters

PCAOB Announces New Liaison for Investors, Audit Committees, and Preparers

Erin Dwyer has been named deputy director of the Office of External Affairs where she will serve as the direct point of contact for and liaison to investors, audit committees, and preparers.

Read the news release

Implementation of Critical Audit Matters: The Basics

The PCAOB released the Implementation of Critical Audit Matters: The Basics document, a high-level overview that may interest investors. In the document, the PCAOB staff address the definition of a CAM, communications of CAMs, documentation of CAMs, and other high-level details about CAMs. 

AuditorSearch: Find Engagement Partners and Other Information

AuditorSearch logo

Through AuditorSearch, investors may access the names of engagement partners and other accounting firms participating in audits of U.S. public companies.

Explore AuditorSearch

Recent PCAOB Publications

Investor Advisory Group

The Board has convened an IAG to advise the PCAOB on issues affecting investor protection through the oversight of registered audit firms. The IAG, which represents a broad spectrum of the investor community, includes individuals with a demonstrated commitment to investor protection.

Standing Advisory Group

The Board has convened a SAG to advise the PCAOB on the establishment of auditing and related professional practice standards. Investors play an important role in the PCAOB SAG, which includes highly qualified individuals representing the broad investment community, including investor representatives, as well as representatives from the auditing profession, public companies, academics, and others.

Registered Accounting Firms

Find information about accounting firms registered with the PCAOB.

Standard Setting and Rulemaking

Auditing Topics

PCAOB Meetings & Events

News Releases