Supporting Smaller Audit Firms in 2025

Описание: Each year, accountants at smaller firms audit the financial statements of thousands of public companies listed on U.S. stock exchanges.

In 2025, to improve audit quality and protect investors, the PCAOB maintained and enhanced its efforts to support smaller audit firms.
Here’s how.

First, the PCAOB continued to host its series of in-person forums for auditors of smaller businesses and broker-dealers.

In 2025, these events took place in California, Florida, Illinois, New Jersey, and Texas.

Second, the PCAOB has focused on supporting firms ahead of effective dates for new PCAOB standards.

The PCAOB’s staff has provided guidance, interactive knowledge checks, videos, in-person and virtual workshops, and more to help audit firms of all sizes update methodologies and train staff.

Third, the PCAOB continued its Audit Focus publications series, which is tailored to smaller firms and provides insights on common audit deficiencies and good practices.

To find Audit Focus and other resources, visit the Information for Smaller Firms page on the PCAOB website.

Learn more about the PCAOB and our work to protect investors at www.pcaobus.org.

This video was posted on December 3, 2025.