Insights
Practical guides on PCAOB audits, OTC Markets, going public and SEC reporting — written by our audit team, sourced to SEC, PCAOB and OTC Markets rules, and reviewed for currency.
Most of the PCAOB's recent rulemaking is written for audit firms, but finance teams feel it too: in data requests, confirmation practice, closing deadlines and how the auditor responds if a problem turns up after the report is issued. This guide translates the changes into what an issuer should plan for.
Both OTC Markets tiers require audited financial statements from a PCAOB-registered auditor, but OTCQX adds financial, float and governance tests that change how a company prepares. Here is a rule-by-rule comparison based on the April 2026 rule books.
A registration number is the starting point, not the answer. This guide shows CFOs and audit committees how to use the PCAOB's own public databases and SEC EDGAR to check a prospective audit firm before signing an engagement letter.
Changing auditors is routine, but the SEC disclosure rules are precise and the timing interacts with your 10-K and 10-Q deadlines. Here is the sequence, the filings and the traps.
There is no single price for a PCAOB audit. This guide explains what actually moves the fee, what a fixed-fee proposal should include, and how to benchmark what comparable companies pay using their own SEC filings.
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