Public Company Accounting Oversight Board IT control requirements for auditors.
Public Company Accounting Oversight Board IT control requirements for auditors. This framework is part of tier 3 - audit & financial, designed for audit firms and large enterprises.
Authoritative current reference
PCAOB AS 2201 current requirements as of 17 September 2026; approved amendments effective 15 December 2026
Authority: Public Company Accounting Oversight Board (PCAOB)
AS 2201 remains the core PCAOB standard for an integrated audit of ICFR. PCAOB/SEC-approved amendments to AS 2201 become effective 15 December 2026, so R3 must distinguish current testing requirements from the already-approved future text.
TAP assessment content remains pinned to its governed release. Current-source metadata does not silently change historical questions or represent certification against a newer external version.
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International Standard on Auditing — IT General Controls assessment for audit firms.
Service Organisation Control 1 — controls relevant to user entities' financial reporting.
Sarbanes-Oxley Act IT General Controls — internal controls over financial reporting.