2025 Enforcement Activity Involving Auditors
A new Brattle report analyzes enforcement activity involving auditors by the Public Company Accounting Oversight Board and the US Securities and Exchange Commission in 2025, a year marked by leadership turnover, shifting enforcement priorities, and a sharp decline in overall activity.
2025 Enforcement Activity Involving Auditors: SEC & PCAOB Enforcement Actions Brought Against Public Accounting Firms and Associated Individuals compares 2025 enforcement outcomes to activity under previous administrations, during 2018–2024.
The report also explores notable developments from the year – including leadership changes, the delayed implementation of QC 1000, and the formation of the SEC’s Cross-Border Task Force – that are reshaping auditor enforcement, and offers predictions for 2026 and beyond.
