Public Company Accounting Oversight Board (US)

URI: https://gptkb.org/entity/Public_Company_Accounting_Oversight_Board_(US)

GPTKB entity

Statements (43)

Predicate	Object
gptkbp:instanceOf	regulatory organization
gptkbp:abbreviation	gptkb:PCAOB
gptkbp:appointedBy	gptkb:Securities_and_Exchange_Commission
gptkbp:boardMemberOf	5
gptkbp:category	gptkb:legislation accounting oversight audit regulation
gptkbp:country	gptkb:United_States
gptkbp:enforcedBy	auditing standards ethics standards independence standards quality control standards other standards relating to the preparation of audit reports
gptkbp:established	2002
gptkbp:establishedBy	gptkb:Sarbanes-Oxley_Act
gptkbp:explores	registered public accounting firms
gptkbp:fundedBy	fees from public companies fees from registered accounting firms
gptkbp:headquartersLocation	gptkb:Washington,_D.C.
https://www.w3.org/2000/01/rdf-schema#label	Public Company Accounting Oversight Board (US)
gptkbp:jurisdiction	gptkb:United_States foreign accounting firms auditing US public companies
gptkbp:legalStatus	government-created corporation
gptkbp:notable_executive	gptkb:Mark_Adler gptkb:Erica_Y._Williams gptkb:James_R._Doty gptkb:William_D._Duhnke_III
gptkbp:numberOfIssues	enforcement actions auditing standards inspection reports
gptkbp:parentOrganization	gptkb: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	gptkb:Sarbanes-Oxley_Act auditors of public companies public accounting firms auditors of broker-dealers
gptkbp:reportsTo	gptkb:Securities_and_Exchange_Commission
gptkbp:type	gptkb:nonprofit_organization
gptkbp:website	https://pcaobus.org/
gptkbp:bfsParent	gptkb:Ernst_&_Young
gptkbp:bfsLayer	5