Public Company Accounting Oversight Board (PCAOB)

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The PCAOB, which is overseen by the SEC, governs the standard of professional conduct for public company audits. The PCAOB was created by the Sarbanes-Oxley Act to oversee the auditors for the purpose of protecting the interests of investors and furthering the public interest in the preparation of audit reports. The Sarbanes-Oxley Act requires that all accounting firms preparing or issuing audit reports on U.S. public companies register with the PCAOB.
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