![]() ![]() PCAOB auditing standards for audits of financial statements for fiscal years ending Dec.PCAOB auditing standards for audits of financial statements for fiscal years ending on or after Dec.Downloadable PDF booklets of the auditing standards that are effective for audits of that and other periods are also available: ![]() The following is a list of PCAOB auditing standards for audits of financial statements for fiscal years ending on or after December 15, 2020. 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.
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