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 Standard-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

Auditing Standard No. 6

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. 6: Evaluating Consistency of Financial Statements

Auditing Standard No. 6 supersedes AU sec. 420, Consistency of Application of Generally Accepted Accounting Principles and AU sec. 9420, Consistency of Application of Generally Accepted Accounting Principles: Auditing Interpretations of Section 420. Auditing Standard No. 6 was approved by the Securities and Exchange Commission on September 16, 2008 and is effective November 15, 2008.

Auditing Standard No. 6

Adopting Release

Conforming Amendments Resulting from Issuance of Auditing Standard No. 6

News Release

Rulemaking Docket