PCAOB Releases Data Points Publication Related to Auditing of Emerging Growth Companies

The PCAOB’s Office of Economic and Risk Analysis has released a new edition of its publication Data Points: Who Audits Emerging Growth Companies? The data in the publication — which are based on financial statement filings with the SEC between May 16, 2022, and November 15, 2023 — show that larger firms (i.e., “firms that have issued audit reports for more than 100 issuer audit clients in a given year”) perform most audits of emerging growth companies.

For more information, see the press release on the PCAOB’s Web site.