Position SummaryThe PCAOB has a full-time, regular position for a Senior Adviser, Professional Standards in the Office of the Chief Auditor (OCA) at its Washington, DC headquarters office. The Senior Adviser, Professional Standards, plays an important role in the oversight of the auditing profession by advising the Chief Auditor on the establishment of auditing and related professional practice standards. The Senior Adviser, Professional Standards will have a range of duties and responsibilities, and will interact with the Chairman, Board, OCA, other PCAOB divisions and offices, external parties, and the U.S. Securities and Exchange Commission (SEC). The Senior Adviser, Professional Standards provides strategic and technical direction and project management on OCA projects and initiatives.
Responsibilities- Serves as an adviser to the Chief Auditor on matters relating to the application of PCAOB auditing and related professional standards applicable to engagements performed by registered firms for issuers and SEC-registered broker-dealers.
- Supports PCAOB standard-setting activities (e.g., establishing standard-setting and research agendas and managing multiple standard-setting activities), including determining the need for, and overseeing the development of, staff guidance to highlight for auditors and the public new, emerging, or noteworthy circumstances.
- Collaborates with the Chairman, Board, and OCA on the effective implementation of new and existing standards through guidance, consultation, and post-implementation review, including providing guidance to address AI and other technologies in the audit process.
- Supports the Firm Consultation Process enabling registered firms to request a consultation with OCA on the interpretation and application of PCAOB auditing, attestation, and quality control standards and related rules and forms, as well as PCAOB standards and rules on ethics and independence.
- Provides the Chairman, Board, and Chief Auditor with advice on how to foster harmonization with international auditing standards, where appropriate, to enhance consistency, reduce unnecessary differences, and support audit quality and efficiency in U.S capital markets, while preserving any difference necessary to reflect U.S. legal requirements, investor protection priorities, or important regulatory matters.
- Plans, develops, and conducts briefings to the Chairman, Board, Chief Auditor, the SEC, and other internal and external parties (e.g., provides a summary of research and outreach activities performed and insights gained, key policy issues, summary of public comments received etc.).
- Advises the Chief Auditor on policy and strategic issues.
- Advises other PCAOB divisions (Division of Registration and Inspections, in particular) on complex policy and technical issues related to the interpretation of PCAOB standards.
- Participate in developing and managing the Audit Practitioner Fellowship Program to support fellows working with Office of the Chief Auditor staff on standard-setting, research projects, and related staff guidance, among other responsibilities for a two-year term.
- Represents the PCAOB at conferences or other meetings and engages in policy discussion with members of external groups or organizations including investors, advisory groups, regulators, standards setters, professional bodies, auditors, academics, audit committee members, and financial executives.
Qualifications - Requires a bachelor's degree, advanced education/professional certification or equivalent experience.
- Minimum of 20+ years prior relevant experience, including progressive responsibility in public accounting or environment related to auditing, accounting, or financial reporting (or combination), including experience in auditing publicly traded companies.
- Current CPA license or equivalent license.
- Comprehensive knowledge of PCAOB auditing and related professional practice standards, including independence, ethics, attestation, and quality control standards.
- Strong familiarity with IAASB standards.
- Strong understanding of current and emerging developments, including AI, data and other related technology, and industry trends relevant to accounting and auditing.
- A self-starter able to administer a number of open, ongoing assignments at any one time, and able to work autonomously and exercise independent judgment.
- In-depth experience successfully harmonizing diverse and competing interests.
- Ability to effectively represent the organization to a variety of both internal and external constituencies.
- Superior verbal and written communication skills.
- Ability to interact with investors, public company executives, senior members of the audit profession, and other experts and thought leaders.
- Strong decision-making skills, ability to challenge the status quo, taking initiative in a proactive and innovative manner.
- Excellent organizational and project management skills, and ability to manage multiple priorities and direct multiple projects while meeting deadlines.
- Ability to use research, analysis, and experience to inform decisions.
- Ability to stay abreast of current developments and industry trends relevant to accounting and auditing.
- Must be legally authorized to work in the United States without the need for employer sponsorship, now or at any time in the future.
Leadership/Management Skills and Abilities- Ability to drive a positive "tone at the top" of the organization and hold others accountable for doing the same.
- Ensures that own behavior and the behavior of others is consistent with the highest ethical standards and aligns with the values of the organization.
- Ability to promote collaboration by unifying teams, setting common goals and incentivizing collaborative behavior.
- Demonstrated success in establishing and maintaining positive working relationships with others, both internally and externally, to achieve the goals of the organization.
- Strong ability to build credibility, organize effectively, solve problems quickly and communicate clearly.
- Proven ability to navigate and resolve various types of conflict in a timely and productive manner.
Transformational/Continuous Improvement Capabilities- Proven transformation skills that include the ability to consistently execute at a high level, drive positive change and desire to build established programs and teams.
- Demonstrated agility and ability to navigate complex environments.
- Ability to foster an environment of creativity and innovation.
- Advise on large scale enterprise projects and initiatives designed to address critical business challenges and achieve organizational goals and objectives.
- Demonstrated ability to think broadly and strategically, including the ability to translate long-term goals and objectives into short-term tactical plans and operational activities.
