|
gptkbp:instanceOf
|
gptkb:government_agency
gptkb:organization
|
|
gptkbp:abbreviation
|
gptkb:PCAOB
|
|
gptkbp:boardMemberOf
|
5
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:createdBy
|
gptkb:Sarbanes-Oxley_Act
|
|
gptkbp:disciplinaryAuthority
|
public accounting firms
associated persons of public accounting firms
|
|
gptkbp:enforcedBy
|
auditing standards
ethics standards
independence standards
quality control standards
|
|
gptkbp:explores
|
registered public accounting firms
|
|
gptkbp:founded
|
2002
|
|
gptkbp:founder
|
gptkb:United_States_Congress
|
|
gptkbp:fullName
|
gptkb:Public_Company_Accounting_Oversight_Board
|
|
gptkbp:headquartersLocation
|
gptkb:Washington,_D.C.
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
PCAOB
|
|
gptkbp:jurisdiction
|
gptkb:United_States
|
|
gptkbp:language
|
English
|
|
gptkbp:legalStatus
|
non-governmental entity
|
|
gptkbp:notableEvent
|
established after Enron and WorldCom scandals
|
|
gptkbp:oversees
|
gptkb:U.S._Securities_and_Exchange_Commission
|
|
gptkbp:parentOrganization
|
gptkb:Securities_and_Exchange_Commission
|
|
gptkbp:purpose
|
protect investors
oversee audits of public companies
further public interest in preparation of informative, accurate, and independent audit reports
|
|
gptkbp:regulates
|
auditors of public companies
public accounting firms
brokers and dealers registered with the SEC
|
|
gptkbp:type
|
gptkb:nonprofit_organization
|
|
gptkbp:website
|
https://pcaobus.org
|
|
gptkbp:bfsParent
|
gptkb:Public_Company_Accounting_Oversight_Board
|
|
gptkbp:bfsLayer
|
4
|