|
gptkbp:instance_of
|
gptkb:non-profit_organization
|
|
gptkbp:aims_to_improve
|
public trust in audits
|
|
gptkbp:appointed_by
|
gptkb:SEC
|
|
gptkbp:budget
|
approximately $250 million (2021)
|
|
gptkbp:collaborates_with
|
international auditing organizations
|
|
gptkbp:community_outreach
|
stakeholders
|
|
gptkbp:composed_of
|
five members
|
|
gptkbp:conducts
|
inspections of audit firms
|
|
gptkbp:conducts_research_on
|
audit practices
|
|
gptkbp:created_by
|
gptkb:Sarbanes-Oxley_Act
|
|
gptkbp:discusses
|
audit innovation
|
|
gptkbp:educational_programs
|
gptkb:investigation
|
|
gptkbp:enhances
|
audit quality
|
|
gptkbp:established
|
gptkb:2002
|
|
gptkbp:focuses_on
|
investor protection
|
|
gptkbp:has_a_chairperson_named
|
Erica Williams (as of 2023)
|
|
gptkbp:has_a_focus_on
|
emerging technologies in auditing
|
|
gptkbp:has_a_role_in_enhancing
|
audit transparency
|
|
gptkbp:has_a_strategic_initiative_for
|
enhancing audit quality.
|
|
gptkbp:has_a_website
|
pcaobus.org
|
|
gptkbp:has_authority_over
|
registered public accounting firms
|
|
gptkbp:has_role
|
financial reporting oversight
|
|
gptkbp:headquarters
|
gptkb:Washington,_D._C.
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Public Company Accounting Oversight Board (PCAOB)
|
|
gptkbp:input_output
|
regulatory reforms
|
|
gptkbp:investigates
|
auditor misconduct
|
|
gptkbp:is_a_member_of
|
gptkb:International_Forum_of_Independent_Audit_Regulators_(IFIAR)
|
|
gptkbp:is_a_resource_for
|
gptkb:investors
|
|
gptkbp:is_committed_to
|
diversity and inclusion in the profession
|
|
gptkbp:is_funded_by
|
fees from audit firms
|
|
gptkbp:is_involved_in
|
standard-setting process
|
|
gptkbp:issues
|
gptkb:investigation
|
|
gptkbp:issues_reports_on
|
audit quality
|
|
gptkbp:mission
|
protect investors
|
|
gptkbp:oversees
|
auditors of public companies
|
|
gptkbp:promotes
|
high-quality audits
|
|
gptkbp:provides
|
guidance for auditors
|
|
gptkbp:provides_guidance_on
|
audit reports
audit documentation
|
|
gptkbp:provides_oversight_for
|
gptkb:U._S._Congress
|
|
gptkbp:publishes
|
annual reports
|
|
gptkbp:regulates
|
audit firms
|
|
gptkbp:reports_to
|
gptkb:Securities_and_Exchange_Commission_(SEC)
|
|
gptkbp:staff
|
approximately 300 employees
|
|
gptkbp:strategic_goals
|
2022-2026
|
|
gptkbp:bfsParent
|
gptkb:SEC_(Securities_and_Exchange_Commission)
gptkb:Securities_and_Exchange_Commission_(SEC)
gptkb:U._S._Securities_and_Exchange_Commission_(SEC)
|
|
gptkbp:bfsLayer
|
5
|