PCAOB Standards
PCAOB auditing standards, attestation standards, ethics and independence rules, quality control standards, auditing interpretations, staff guidance, and inspection procedures.
What's indexed
Auditing Standards (AS)
Complete set of PCAOB auditing standards governing public company audits
Attestation Standards (AT)
Standards for attestation engagements including internal control evaluations
Ethics & Independence Rules
Rules governing auditor ethics, independence, and professional conduct
Quality Control Standards (QC)
Standards for audit firm quality control systems and practices
Auditing Interpretations
Interpretive guidance clarifying the application of auditing standards
Staff Guidance
PCAOB staff guidance documents, practice alerts, and spotlight publications
Inspection Procedures
Procedures and methodologies used in PCAOB inspections of audit firms
Why it matters
PCAOB standards are the authoritative framework for every public company audit in the United States. This corpus indexes the complete standards library — HTML pages and PDFs — into a single searchable surface.
Who it's for
Audit partners and managers referencing standards during engagement planning and execution
AI agents that need grounded, citable access to auditing standards and guidance
Audit quality control teams maintaining firm-wide compliance with PCAOB requirements
Audit committees overseeing external auditor performance and independence
Securities attorneys and forensic accountants researching audit-related legal matters
Accounting academics and students studying authoritative auditing standards
Freshness
Updated on-demand. PCAOB standards change infrequently; recrawls are triggered when new standards or guidance are published.