PCAOB launches consultation process to help firms apply audit standards
July 01, 2026
The PCAOB has established a new firm consultation process to provide registered public accounting firms with more timely and consistent guidance on implementing and interpreting its standards.
The initiative, led by the PCAOB's Office of the Chief Auditor, allows firms to submit questions directly to OCA staff and receive informal guidance on the application of new and existing auditing, attestation, quality control, ethics and independence standards.
PCAOB Chair Demetrios Logothetis said the staff-led process is intended to improve audit quality by helping firms implement standards more consistently and supporting the board's investor protection mission.
The OCA said it does not plan to make consultation requests public, but may publish guidance on frequently asked questions or for more general use. Read more.
