SEC2415. PCAOB Updates: Standards, Registration, Inspection, and Enforcement

Learn about the Public Company Accounting Oversight Board’s (PCAOB) latest standard setting activities, as well as recent inspection observations, registration matters, and enforcement actions impacting audit firms.


Learning Objectives:

  • Identify the recently completed standards and rulemaking projects.
  • Analyze the current Public Company Accounting Oversight Board (PCAOB) standard setting and research agenda.
  • Identify year-end reminders.
  • Recognize the PCAOB’s planned 2025 inspections and areas of focus.
  • Determine common deficiencies identified in the PCAOB’s inspections and how they affect audit quality.
  • Analyze how enforcement actions impact audit firms.
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
Speakers
Image of Barbara Vanich

Barbara Vanich

CPA
Chief Auditor and Director of Professional Standards
PCAOB
Image of Christine Gunia

Christine Gunia

CPA
Director of the Division of Registration and Inspections
PCAOB
Image of William Ryan

William Ryan

Chief Counsel, Division of Enforcement and Investigations
PCAOB