Standards Standards & Related Rules Interim Standards An Audit of Internal Control Over Financial Reporting Auditing Standard No. 5 Auditing Standard No. 2 Proposed & Adopted Standards & Related Rules Staff Q&A and Audit Practice Alerts Standing Advisory Group Standard-Setting Policy Regarding Use of PCAOB Materials

Standards Documents

Standard-Related Rules

Auditing Standard No. 1

Auditing Standard No. 2

Auditing Standard No. 3

Auditing Standard No. 4

Auditing Standard No. 5

Auditing Standard No. 6

Small Business Issues

The Public Company Accounting Oversight Board recognizes that its work has an impact not just on accounting firms, but on public companies of all sizes and their shareholders. The Board is particularly mindful of the effects of its work on small accounting firms and small public companies. Information on this page is provided in an effort to assist those firms and companies.

Forum on Auditing in the Small Business Environment

PCAOB Comments on COSO Exposure Draft, "Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting" (1/18/2006)