Brian Croteau

US Chief Auditor at PwC who leads the firm’s audit policies and PCAOB-related work; member of the PCAOB Standards and Emerging Issues Advisory Group with prior experience as Deputy Chief Accountant in the SEC’s Office of the Chief Accountant.

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Sep 23, 2025 • 50min

PCAOB changes ahead – What they mean for auditors and preparers

In this discussion, Brian Croteau, US Chief Auditor at PwC, shares his insights on upcoming PCAOB changes and their implications. He explores the PCAOB's historical significance and recent leadership shifts at both the PCAOB and SEC. Croteau emphasizes the necessity for greater transparency in standard-setting, particularly concerning AI and cryptocurrencies. He also talks about potential reforms in PCAOB inspections and the importance of public engagement in shaping future directions. It's a deep dive into the evolving landscape of audit standards.

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