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

Standing Advisory Group

The Board has convened a Standing Advisory Group (SAG) to advise the Board on the establishment of auditing and related professional practice standards. The SAG currently includes 36 highly qualified persons representing the auditing profession, public companies, investors, and others. The Board also has granted six organizations observer status with speaking rights at all SAG meetings: the Auditing Standards Board of the American Institute of Certified Public Accountants, the Department of Labor, the Financial Accounting Standards Board, the Government Accountability Office, the International Auditing and Assurance Standards Board, and the Securities and Exchange Commission. The SAG meets in person approximately three times per year.

Standing Advisory Group Members and Biographies

Meeting Agendas

The Board has reserved October 22-23, 2008 for the next Standing Advisory Group meeting. The agenda and meeting logistics will be announced closer to the meeting date. The Standing Advisory Group has held the following meetings:

• February 27, 2008
• October 18, 2007
• June 21, 2007
• February 22, 2007
• October 5, 2006
• June 12-13, 2006
• February 9, 2006
• October 5 - 6, 2005
• June 8 - 9, 2005
• February 16, 2005
• November 17-18, 2004
• September 8-9, 2004
• June 21-22, 2004