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The PCAOB Is at Your Service During the Shutdown

For those wanting a little more clarification, the PCAOB is NOT part of the federal budget. Per the Board's website: 

The PCAOB is funded primarily by assessments collected from public companies and other issuers [e.g. broker-dealers], whether they are located inside or outside of the United States.

HOWEVAH! Part of SEC's "Major Functions That Will Be Discontinued" includes the following:

Oversight of Self-Regulatory Organizations and the Public Company Accounting Oversight Board:
Routine oversight of self-regulatory organizations and the PCAOB.
So if there are any prickly PCAOB liaisons over in Mary Jo White's house, their counterparts at the Board are getting a break.
To reiterate — if your engagement team is scheduled for inspection, you best get backdating any missing mandatory workpapers. Hope that clears up any confusion.