Overview

Public Company Accounting Oversight Board


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In the USA, a non-profit organization charged with overseeing the conduct of auditors of public companies. It was established under the Sarbanes–Oxley Act 2002 as one of a raft of measures designed to enhance the public’s confidence in financial reporting after a series of high-profile accounting scandals. The Board is empowered to conduct investigations and disciplinary hearings and to impose sanctions.

http://www.pcaobus.org/ Website of the PCAOB

Subjects: Accounting.


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