Public Company Accounting Oversight Board - PCAOB

Public Company Accounting Oversight Board - PCAOB

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The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companie

The PCAOB also oversees the audits of brokers and dealers, including compliance reports filed pursuant to federal securities laws. The PCAOB has four primary duties:
- Register public accounting firms that prepare audit reports for issuers, brokers, and dealers.
- Establish or adopt auditing and related attestation, quality control, ethics, and independence standards.
- Inspect registered firms' a

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