Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. All PCAOB rules and standards must be approved by the U.S. Securities and Exchange Commission (SEC).
| Founded | July 30, 2002 |
|---|---|
| 74-3073065 | |
| Legal status | 501(c)(1) |
| Purpose | The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. |
| Headquarters | Washington, D.C., U.S. |
| Erica Y. Williams | |
Duane M. DesParte Christina Ho Kara M. Stein Anthony C. Thompson | |
| Website | pcaobus |
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