Auditing Standards

The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies and other issuers, and broker-dealers. 

The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years beginning on or after December 15, 2025, excluding amendments effective on December 15, 2026. Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available: 

For periods not listed above, applicable auditing standards are available in the archive.

Find analogous auditing standards of the ASB and the IAASB using the Find an Analogous Standard reference tool.

General Auditing Standards

1000 General Principles and Responsibilities

1300 Auditor Communications

Audit Procedures

2100 Audit Planning and Risk Assessment

2200 Auditing Internal Control Over Financial Reporting

2300 Audit Procedures in Response to Risks—Nature, Timing, and Extent

2400 Audit Procedures for Specific Aspects of the Audit

2500 Audit Procedures for Certain Accounts or Disclosures

2700 Auditor's Responsibilities Regarding Supplemental and Other Information

2800 Concluding Audit Procedures

Auditor Reporting

3100 Reporting on Audits of Financial Statements

3300 Other Reporting Topics

Matters Relating to Filings Under Federal Securities Laws

Other Matters Associated with Audits