Fall 2025 Legal Intern

Join us and make a difference in global investor protection.

Who We Are

The Public Company Accounting Oversight Board (PCAOB), a nonprofit organization established by Congress, oversees the audits of public companies and SEC-registered brokers and dealers to protect investors and to further the public interest in the preparation of independent, accurate, and informative audit reports.

Our investor protection mission is focused on modernizing audit standards, enhancing audit inspections, and strengthening enforcement of PCAOB rules and standards and other related laws and rules. People are at the heart of our mission at the PCAOB.  As we carry out that mission, we strive to uphold the highest standards in audit quality with investors’ families, savings, and futures in mind. 

If you are interested in working with a group of talented professionals to protect investors and drive audit quality and innovation while adhering to the highest standards of ethical and professional conduct, join us.

What We Offer

• Compensation – We support transparency, equity, and fairness in our compensation programs. We offer a competitive hourly rate based on education level and qualifications, as follows:

  • Undergraduate students: $25.00/hour

  • Graduate students: $29.00/hour

  • Ph.D./JD students: $37.00/hour

• Hybrid work option – Staff will be assigned to one of our offices, including: Washington, DC (Headquarters); Ashburn, VA; Irvine, CA; Los Angeles, CA; San Francisco, CA; Denver, CO; Fort Lauderdale, FL; Tampa, FL; Atlanta, GA; Chicago, IL; Boston, MA; New York, NY; Charlotte, NC; Philadelphia, PA; Dallas, TX; or Houston, TX office or location. Staff can choose to live and work from anywhere within the United States but will be required to commute to their assigned office or location for occasional intentional gatherings or meetings at the frequency required by their supervisor. Travel to an assigned office or location for commuting purposes will not be considered reimbursable business travel, unless otherwise required by state law. Business travel is reimbursable in an amount not exceeding the cost to travel from the assigned office or location, unless otherwise required by state law.

Role Summary

The PCAOB has legal intern positions available for Fall 2025. This role will provide support to the PCAOB by assisting attorneys and accountants with legal research and writing, developing investigative strategies, the collection and analysis of financial and non-financial information, the organization of documents, and other areas related to investigating and bringing cases against registered accounting firms and their associated persons.

Additionally, interns would work with lawyers and staff on a variety of regulatory and transactional projects. These could include assisting attorneys with research, assisting in preparing and maintaining records of Board action, preparing memoranda, reviewing agreements, or researching legislative history. An attempt will be made to expose the intern to as many kinds of legal issues as possible, even ones on which he or she is not working directly.

Responsibilities

• Assist attorneys and accountants in analyzing investigative materials;

• Prepare reports for the PCAOB's attorneys and accountants based on review of investigative materials;

• Review regulatory filings and analyze financial information concerning investigations;

• Work with project teams in support of standard-setting activities;

• Collect and analyze financial and non-financial information;

• Conduct research using the internet and subscription database services;

• Assist with comment letters received on proposed standards and other public documents;

• Assist during public meetings, including meetings of the Board's Standing Advisory Group; and

• Perform other duties and special projects as needed.

Qualifications

• Law student currently enrolled in an accredited law school;

• Bachelor’s degree from an accredited university or college;

• Proficient with Microsoft software applications, legal research databases such as LexisNexis® or Westlaw®, and other web-based research tools;

• Ability to effectively communicate with all levels of management, co-workers, and external parties;

• Solid time management, organization, and prioritization skills;

• Ability to meet deadlines and make effective decisions;

• Ability to multi-task, work effectively under pressure, meet deadlines, and be flexible; and