PCAOB

PCAOB

Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Public Company Accounting Oversight Board

A regulatory body in the United States that oversees auditors and auditing firms. The PCAOB has the authority to register and regulate public accounting firms and to investigate them to ensure that they comply with applicable laws. The PCAOB consists of five members appointed by the SEC, which oversees its activities. Only two members of the PCAOB may be current or former CPAs. It is a private organization created by the U.S. government in the Sarbanes-Oxley Act.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
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