On December 22, 2022, the PCAOB issued settled orders sanctioning six audit firms for allegedly failing to make (or timely make) required disclosures on the PCAOB’s Form 3.  The Board identified alleged violations by five of the six firms through a sweep.  The firms settled the matters without admitting or denying the PCAOB’s allegations.  The PCAOB censured the firms and imposed civil monetary penalties ranging from $20,000 to $40,000.  Given the number of orders, we are not describing each of them individually or attaching them.  The PCAOB’s press release announcing and compiling all the orders is available here.