Public Company Accounting Oversight Board (PCAOB)

The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act of 2002 to regulate the audit industry.  Audit firms that have at least one publicly-traded client must register with the PCAOB, and their audits are subject to periodic inspections by the PCAOB.  The PCAOB also creates auditing standards for audits of publicly-traded companies and has enforcement and disciplinary powers over auditing firms.  The PCAOB has 5 board members who are appointed to 5-year terms by the Securities and Exchange Commission (SEC).  The SEC also oversees the activities of the PCAOB.—
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• #pcaob
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• #sarbanes_oxley
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• #audit
• #auditing
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