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–Related Rules

Auditing Standard No. 1

Auditing Standard No. 2

Auditing Standard No. 3

Auditing Standard No. 4

Auditing Standard No. 5

Interim Standards Pages

Interim Auditing Standards

Interim Attestation Standards

Interim Quality Control Standards

Interim Ethics Standards

Interim Independence Standards

Standards and Related Rules

Auditing Standard No. 4 - Reporting on Whether a Previously Reported Material Weakness Continues to Exist

This standard was approved by the Securities and Exchange Commission on February 6, 2006, and is effective as of February 6, 2006.

Auditing Standard No. 4

Conforming Amendments to PCAOB Standards: Amendments to Auditing Standard No. 4 resulting from Auditing Standard No. 5.

Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 4

Overview of Auditing Standard No. 4

Rulemaking Docket: Link to information related to the rulemaking process of this standard, including proposing and adopting releases, public comments, and board statements.

Briefing Paper: Proposed Auditing Standard on Reporting on the Elimination of a Material Weakness (3/31/2005)

News Release: Board Proposes Auditing Standard on Reporting on the Elimination Of A Material Weakness (3/31/2005)