PCAOB Announces 2022 Inspection Plans June 30, 2022 The PCAOB has issued Spotlight — Staff Overview for Planned 2022 Inspections. The publication discusses selected areas of focus for the PCAOB’s inspections program, including: Fraud and other risks. Initial public offerings. Mergers and acquisitions. Audit firms’ execution challenges. Broker-dealer-specific considerations. Critical audit matters.