top of page
PCAOB Auditing Standards Overview

PCAOB Auditing Standards Overview

At the heart of every SEC-registered entity's audit lies a set of guiding principles and rules established by the PCAOB. The PCAOB Auditing Standards and Rules are not just formalities; they are the benchmarks against which the performance of accounting firms is measured during each audit engagement. It's about ensuring integrity, transparency, and excellence in financial audits - values we all hold dear.


For over two decades, the PCAOB has been refining these PCAOB Auditing Standards, creating a codified system that integrates twenty years of dedication to clarity and precision in SEC financial audits. This effort is not arbitrary; it's mandated under Section 103 of the Sarbanes-Oxley Act of 2002, requiring the PCAOB to set forth standards in auditing, quality control, ethics, independence, and more. It's about laying down the foundations upon which trustworthy audit reports for public companies can be built. The PCAOB inspection process looks at how each firm applies the PCAOB Auditing Standards to their audit work as documented in the audit workpapers.


In our upcoming CPE event, we'll take a closer look at the essentials:

  • Rules of the Board
  • PCAOB Related Rules
  • PCAOB Auditing Standards
  • Ethics & Independence Rules
  • Quality Control Standards
  • Attestation Standards


This two-hour morning CPE training event is specifically crafted for CPA firm staff members gearing up to navigate PCAOB-regulated audits. With instructors who bring their Big 4 audit leadership experience into the classroom, you'll gain insights into adhering to the PCAOB Auditing Standards, not just in theory but in practice.


By joining us, attendees will not only earn 2 CPE Event Hours (YB) but also receive a certificate of completion, marking a step forward in your professional journey.


This is more than a chance to expand your knowledge on PCAOB Auditing Standards; it's an opportunity to equip yourself for success in the ever-evolving world of external auditing. Register now and take this significant step towards mastering the critical aspects of regulatory compliance and audit excellence. Let's embark on this learning journey together, embracing the challenges and opportunities that lie ahead with confidence and skill.

  • Details on Event Presentation

    Offered every six weeks on Wednesdays at 10:00 a.m. to 12:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees.

    NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour

  • CPE Event Highlights

    The CPE event reviews and answers the following questions:

    • What are the PCAOB Auditing Standards and Rules?

    • What are the PCAOB Auditing Standards?

    • What are the Ethics and Independence Rules?

    • What are the Quality Control Standards?

    • What are the Attestation Standards?

  • Learning Objectives

    Attendees will:

    • Understand the PCAOB's Auditing Standards and Rules.

    • Understand how the PCAOB uses these items as its regulatory enforcement criteria.

    • Understand the structure of the PCAOB documents and their overall contents.


  • Key Issues on the Agenda

    Section 1 - Introductions

    • Learning Objectives

    • What is the "PCAOB"?

    • The Tactics Behind Financial Audits

    Section 2 - PCAOB Auditing Standards
    Section 3 - Rules of the PCAOB Board

    Section 4 - PCAOB Quality Control Standards

    Section 5 - Attestation Standards & Other Rules

    Section 6 - Summary and Going Forward

  • Summary of the Subject Matter

    The PCAOB Auditing Standards Overview CPE event offered by CCS is tailored to provide comprehensive insights into the key standards and regulations set forth by the Public Company Accounting Oversight Board (PCAOB). All of our instructors brought their Big 4 audit experience into creating our PCAOB CPE training events.

    This CPE session aims to equip financial professionals, auditors, and individuals involved in PCAOB regulated financial audits with a deep understanding of the PCAOB Auditing Standards, rules, practices, and compliance requirements mandated by the PCAOB.

    Led by PCAOB experts, this event delves into essential topics such as the application and interpretation of PCAOB Auditing Standards, ensuring that attendees gain invaluable knowledge and practical strategies to navigate the complex landscape of auditing in line with regulatory expectations. Auditor participants can expect to enhance their proficiency in conducting audits, maintaining compliance, and upholding the highest standards of integrity within their respective professional roles.

  • Authoritative Sources

    Here are some authoritative sources to further expand your knowledge after attending the PCAOB Auditing Standards Overview CPE event:

    These sources will serve as valuable references to deepen your understanding of PCAOB auditing standards and stay abreast of industry best practices and regulatory guidelines.

bottom of page