
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 Standards-Setting Policy Regarding Use of PCAOB Materials

Standards Documents

Standards and Related Rules

Auditing Standard No. 2 will be superseded by Auditing Standard No. 5 for fiscal years ending on or after November 15, 2007. Early adoption of Auditing Standard No. 5 is permitted.

Auditing Standard No. 2: Other Related Documents

This standard was approved by the Securities and Exchange Commission on June 17, 2004, and is effective for audits of internal control over financial reporting required by Section 404(b) of the Sarbanes-Oxley Act of 2002.

Policy Statement Regarding Implementation of Auditing Standard No. 2 (5/16/2005)

Report on the Initial Implementation of Auditing Standard No. 2 (11/30/2005)

PCAOB and SEC Roundtable on Internal Control Reporting Requirements (5/10/2006)

Statement Regarding the PCAOB's Approach to Inspections of Internal Control Audits in the 2006 Inspection Cycle (5/1/2006)

Briefing Paper: Standing Advisory Group Meeting - Implementation of Section 404 and Auditing Standard No. 2 (6/8-9/2005)

Briefing Paper: Standing Advisory Group Meeting - Challenges of Section 404 (11/17-18/2004)

Roundtable: Reporting on Internal Control (7/29/2003)

Briefing Paper: Roundtable on Reporting on Internal Control (7/10/2003)