The PCAOB is not affected by the government shutdown. Inspections and other activities will remain on schedule.
— PCAOB_News (@PCAOB_News) October 1, 2013
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.