Public Company Accounting Oversight Board

URI: https://gptkb.org/entity/Public_Company_Accounting_Oversight_Board
GPTKB entity
AI-created image of Public Company Accounting Oversight Board
AI-created image
Statements (32)
Predicate Object
gptkbp:instanceOf gptkb:regulatory_organization
gptkbp:abbreviation gptkb:PCAOB
gptkbp:boardMemberOf 5
gptkbp:country gptkb:United_States
gptkbp:enforcedBy auditing standards
gptkbp:established 2002
gptkbp:establishedBy gptkb:Sarbanes-Oxley_Act
gptkbp:explores audit firms
gptkbp:firstChampion gptkb:William_J._McDonough
gptkbp:headquartersLocation gptkb:Washington,_D.C.
gptkbp:jurisdiction gptkb:United_States
gptkbp:language English
gptkbp:legalStatus gptkb:government_agency
gptkbp:notableEvent created in response to accounting scandals such as Enron and WorldCom
gptkbp:organization gptkb:nonprofit_organization
gptkbp:parentOrganization gptkb:U.S._Securities_and_Exchange_Commission
gptkbp:purpose protect investors
further the public interest in the preparation of informative, accurate, and independent audit reports
oversee audits of public companies
gptkbp:regulates auditors of public companies
brokers and dealers
public accounting firms
gptkbp:reportsTo gptkb:U.S._Securities_and_Exchange_Commission
gptkbp:set auditing standards
ethics standards
independence standards
other standards for public company audits
quality control standards
gptkbp:website https://pcaobus.org/
gptkbp:bfsParent gptkb:Securities_and_Exchange_Commission
gptkbp:bfsLayer 3
https://www.w3.org/2000/01/rdf-schema#label Public Company Accounting Oversight Board