Public Company Accounting Oversight Board (PCAOB)

GPTKB entity

Statements (33)
Predicate Object
gptkbp:instanceOf regulatory organization
gptkbp:abbreviation gptkb:PCAOB
gptkbp:boardMemberOf 5
gptkbp:country gptkb:United_States
gptkbp:enforcedBy auditing standards
ethics standards
independence standards
quality control standards
gptkbp:established 2002
gptkbp:establishedBy gptkb:Sarbanes-Oxley_Act
gptkbp:explores audit firms
gptkbp:firstChampion gptkb:William_J._McDonough
gptkbp:fundedBy fees from public companies and registered accounting firms
gptkbp:headquartersLocation gptkb:Washington,_D.C.
https://www.w3.org/2000/01/rdf-schema#label Public Company Accounting Oversight Board (PCAOB)
gptkbp:legalStatus gptkb:government_agency
gptkbp:numberOfIssues auditing standards
ethics standards
independence standards
quality control standards
attestation standards
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:type gptkb:nonprofit_organization
gptkbp:website https://pcaobus.org/
gptkbp:bfsParent gptkb:SEC_(USA)
gptkbp:bfsLayer 7