Public Company Accounting Oversight Board
GPTKB entity
Statements (57)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:government_agency
|
| gptkbp:budget |
set by the SEC
|
| gptkbp:collaborates_with |
international auditing organizations
|
| gptkbp:community_outreach |
to the accounting profession
|
| gptkbp:conducts |
peer reviews.
|
| gptkbp:conducts_research_on |
on auditing practices
|
| gptkbp:created_by |
gptkb:Sarbanes-Oxley_Act
|
| gptkbp:enforces |
compliance with auditing standards
|
| gptkbp:established |
gptkb:2002
|
| gptkbp:governed_by |
a board of directors.
|
| gptkbp:has_a_focus_on |
public company audits.
|
| gptkbp:has_a_website |
pcaobus.org
|
| gptkbp:has_authority_over |
audit firms
|
| gptkbp:has_meetings |
to discuss standards
|
| gptkbp:has_role |
enhancing audit quality.
enhancing public trust. setting audit standards. |
| gptkbp:headquarters |
gptkb:Washington,_D._C.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Public Company Accounting Oversight Board
|
| gptkbp:input_output |
stakeholders
|
| gptkbp:is_a_member_of |
the International Forum of Independent Audit Regulators.
|
| gptkbp:is_a_resource_for |
investors and the public.
|
| gptkbp:is_an_independent_entity |
of the federal government.
|
| gptkbp:is_essential_for |
maintaining audit integrity.
|
| gptkbp:is_funded_by |
fees from public companies
|
| gptkbp:is_involved_in |
regulatory oversight.
investigating audit failures. standard-setting processes. |
| gptkbp:is_recognized_for |
its role in audit regulation.
|
| gptkbp:is_subject_to |
federal laws.
|
| gptkbp:is_tasked_with |
protecting the interests of investors.
|
| gptkbp:issues |
gptkb:investigation
enforcement actions proposed rules audit reports. ethics standards staff guidance. |
| gptkbp:key_player |
the financial reporting ecosystem.
|
| gptkbp:member |
five
|
| gptkbp:mission |
protect investors
promote the public interest improve the accuracy of financial reporting to protect investors and further the public interest. |
| gptkbp:oversees |
auditors of public companies
|
| gptkbp:promotes |
transparency in financial reporting
|
| gptkbp:provides |
educational materials.
guidance to auditors resources for audit firms. |
| gptkbp:provides_training_for |
to auditors
|
| gptkbp:publishes |
annual reports
|
| gptkbp:reports_to |
gptkb:Securities_and_Exchange_Commission
|
| gptkbp:responsible_for |
monitoring compliance.
|
| gptkbp:safety_measures |
registered public accounting firms
|
| gptkbp:strategic_goals |
to enhance audit quality
to improve audit quality. |
| gptkbp:bfsParent |
gptkb:Securities_and_Exchange_Commission
|
| gptkbp:bfsLayer |
3
|