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. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements

Auditing Standard No. 5 supersedes Auditing Standard No. 2. Auditing Standard No. 5 was approved by the Securities and Exchange Commission on July 25, 2007 and is effective for audits of fiscal years ending on or after November 15, 2007.

Auditing Standard No. 5

Adopting Release

Conforming Amendments Resulting from Issuance of Auditing Standard No. 5.

Rule 3525: Audit Committee Pre-approval of Non-audit Services Related to Internal Control Over Financial Reporting

News Release

Rulemaking Docket

Staff Guidance

An Audit of Internal Control That Is Integrated with An Audit of Financial Statements: Guidance for Auditors of Smaller Companies

All comments to Date on Guidance for Auditors of Smaller Public Companies