PCAOB changes ahead – What they mean for auditors and preparers

PwC's accounting podcast · Sep 23, 2025 · 49m · transcript

Significant developments are underway at the PCAOB. In this episode, we provide an overview on the latest changes, what’s on the horizon, and the potential implications for preparers. Our guest is Brian Croteau, PwC’s US Chief Auditor, who leads our team that follows all things PCAOB.

In this episode, we discuss:

3:14 – A historical perspective on the PCAOB

10:01 – Leadership changes at the SEC and PCAOB

21:05 – Standard setting projects and priorities

33:05 – Standard setting related to emerging technologies (e.g., AI, crypto)

37:28 – Potential changes to the PCAOB’s inspection program

Be…