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PCAOB

The Public Company Accounting Oversight Board (PCAOB) is a private-sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002 to oversee auditors of public companies in order to protect the interests of U.S. investors and further the public interest in the preparation of informative, fair, and independent audit reports. The PCAOB is overseen by the SEC.

 

A major objective of the Center for Audit Quality is to support—via education, communication, representation, and other means—firms that practice or are interested in practicing before the SEC and the PCAOB. Member firms can use these resources as a guide in staying informed and to make their firms' voices heard regarding PCAOB matters.