Brian Croteau is a Partner and the US Chief Auditor and Auditing Services Leader in the National Office of PricewaterhouseCoopers LLP's Assurance practice. As part of this role, Brian oversees the establishment and maintenance of PwC's audit policies and practices and plays a key role in the monitoring and assessment of audit quality. He leads the National Office efforts to directly support the Firm's audit quality objectives, including related internal and external reporting, and the Firm's efforts related to its relationship with the PCAOB, including supporting all aspects of the PCAOB's inspection process.  

Brian currently serves as a member of the PCAOB's Standards and Emerging Issues Advisory Group (SEIAG) and the SEIAG's Emerging Issues in Auditing subcommittee. 

Prior to his role as US Chief Auditor, Brian served as the leader of the Firm's Regulatory Risk and Quality Control group, overseeing the monitoring of the regulatory environment, leading regulatory interactions, and advancing initiatives related to the firm's system of quality management for assurance services. In his roles since joining the Firm in 1993, he has managed the audits of public and private companies, performed consultations with engagement teams on complex and judgmental auditing and internal control matters, and supported the development and implementation of Firm audit policy and guidance. He also has participated in various Firm audit training initiatives and had active roles in the Firm's input to PCAOB, AICPA, and IAASB audit standard-setting activities. Additionally, he has been active on numerous task forces of the AICPA and the Center for Audit Quality. 

Prior to rejoining the Firm in 2017, he served for over six years as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant (OCA) at the SEC in Washington, DC. Brian has also previously served as a Senior Associate Chief Accountant in the OCA from 2004 to 2007. In his work at the SEC, Brian played a key role in the Commission's oversight of the activities of the PCAOB, managed the resolution of auditor independence issues and ethical matters, and monitored audit and independence standard setting internationally. He also provided advice and developed positions on issues related to performance of audits, including auditor independence, and management and auditor assessments of internal control over financial reporting that were referred to the OCA due to their complexity or policy implications. 

Brian is a Certified Public Accountant and he is a member of the AICPA. Brian earned his B.B.A. in accounting from the University of Massachusetts at Amherst. He was named 2007 accounting alumnus of the year of the UMass-Amherst Isenberg School of Management.