2 documents, each opened and checked

Public Company Accounting Oversight Board: what it has published on AI

2 documents from the Public Company Accounting Oversight Board on artificial intelligence that touch disclosure, fraud, controls or finance operations, newest first, each linked to the primary page.

All SEC FINRA Fed Treasury FinCEN CFTC GAO BIS PCAOB IOSCO

Date	Body	Type	Title
2026-09-30	PCAOB	Standard-setting agenda	Standard-Setting, Research, Rulemaking, and Related ActivitiesThe PCAOB staff is considering guidance for auditors on how a company's use of super intelligence in financial reporting affects the audit, and on auditors' own use of it.
2024-07	PCAOB	Staff spotlight	Spotlight: Staff Update on Outreach Activities Related to the Integration of Generative Artificial Intelligence in Audits and Financial ReportingPCAOB staff said the audit firms it spoke to appeared to use generative AI mainly for administrative and research activities, and that firms investing in it expect it to augment, but not replace, humans in auditing or in financial reporting.

Type is the document's form as its own page gives it: a proposed rule, a press release, a staff advisory, a report or a speech. A later action, such as a withdrawal, is added only once its own release has been opened. A speech is one official's view, not the agency's. The checked date for each row is in the llms.txt list and the methodology explains the sources.