PCAOB Center for Enforcement Tips, Complaints and other Information

You can provide the PCAOB with information concerning any matter relating to the PCAOB and its responsibilities under the Sarbanes-Oxley Act of 2002. Here, you can:

(1) file a complaint or provide us with tips on potential violations by a registered public accounting firm or its associated persons, of the Act, the rules of the PCAOB or other applicable law;

(2) supply information that may be relevant to a PCAOB inspection of a registered public accounting firm;

(3) offer information relating to the conduct of a PCAOB employee; and

(4) provide any other information you believe relevant to the work of the PCAOB.

The information you provide will assist the PCAOB in carrying out its mission under the Act to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports. The PCAOB can be far more effective with your cooperation and assistance, and we appreciate your willingness to take the time and effort to assist us in our enforcement of these laws, rules and regulations.

How Do I Reach the PCAOB?

There are several ways to provide information to the PCAOB (see the grey box on the right).

If you wish to provide information relating to a PCAOB employee, you should do so by providing information directly to the PCAOB’s Office of Internal Oversight and Performance Assurance (IOPA). To do so, you may send an e-mail to that office or call 202-207-9293. To learn more about the Office of Internal Oversight and Performance Assurance, please visit the office’s web page.

You may of course provide information anonymously to the PCAOB by phone, written communication or any other means. We encourage you, however, to provide your contact information—at the very least a telephone number or other means of contacting you—so that we can follow up as needed to obtain additional relevant information. Alternatively, if you provide information anonymously, we ask that you contact the PCAOB by telephone within 24 hours to answer any questions we may have in response to the original information you provided.

What Information Should I Provide?

We can best respond to you if we receive accurate and complete information. Though you are not required to furnish any more information than you wish, critical information for us to completely evaluate your complaint, tip or other information includes:

• Your name, mail and e-mail addresses, and telephone numbers.
• The name, mail and e-mail addresses, telephone numbers, and Web site address of any individual or company you refer to when providing information, including those of any public accounting firm, associated person thereof, or public company.
• Where relevant, a detailed description of acts or practices that you believe may constitute a violation or violations of law or that you believe may be illegal, including the acts or practices that may violate the Sarbanes-Oxley Act of 2002, the rules of the PCAOB, the federal securities laws, or other applicable law. What is critical is that you fully describe the acts or practices that you believe may be illegal or improper and not necessarily that you identify a specific statute or rule that has been violated. The Division of Enforcement and Investigations is interested in any information you have regarding a possible violation and, in particular, is interested in information about: (1) false financial information issued by a public company and (2) failure by a registered public accounting firm properly to perform an audit.

What Happens After I Send Information to the PCAOB?

We will thoroughly review and evaluate the information you provide so that the appropriate PCAOB office can respond accordingly. For example, staff in the Division of Enforcement and Investigations will carefully evaluate complaints and tips concerning possible violations, by registered public accounting firms or their associated persons, of the Act, the rules of the PCAOB or other applicable law, and take whatever action they deem necessary and appropriate. The PCAOB may use the information obtained from a tip in any disciplinary or other adjudicatory proceeding in which it is a party, or in which any member of the PCAOB or its staff participates as a party. The PCAOB may also provide the information to state and federal agencies, foreign authorities, and other regulatory and administrative agencies, among others.

Please be aware that federal law prohibits the PCAOB and its staff from disclosing information about its investigative and enforcement activity unless and until a public proceeding results. In addition, the PCAOB conducts its investigations on a confidential basis to preserve the integrity of its investigative process as well as to protect persons against whom unfounded charges may be made or where the PCAOB determines that enforcement or other action is not warranted. Therefore, we may be unable to share with you information concerning any action we take to follow up on the information you provide. We do, however, appreciate any information you provide as its helps the PCAOB fulfill its mission under the Act.

Whistleblower Protection

If you work for a publicly traded company and believe you have been fired, demoted, suspended, threatened, harassed, or discriminated against for reporting a potential federal offense to a supervisor, federal regulator, or member of Congress, then please contact your local Occupational Safety & Health Administration (OSHA) office. OSHA is the federal agency that investigates and handles such “whistleblower” complaints. You will need to submit a written complaint containing certain information required by OSHA within 90 days of the adverse action. You can learn more about OSHA and these requirements by visiting OSHA’s web site at www.osha.gov, and specifically www.osha.gov/dep/oia/whistleblower/index.html. You still may provide your information to the PCAOB.