Public Company Accounting Oversight Board (PCAOB)
The Public Company Accounting Oversight Board (also known as the PCAOB) is a private-sector, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee accounting professionals who provide independent audit reports for publicly traded companies. The PCAOB's responsibilities include:
Concept at a glance
Definition and explanation
The Public Company Accounting Oversight Board (also known as the PCAOB) is a private-sector, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee accounting professionals who provide independent audit reports for publicly traded companies. The PCAOB's responsibilities include: [1]
When Congress created the PCAOB, it gave the SEC the authority to oversee the PCAOB's operations, to appoint or remove members, to approve the PCAOB's budget and rules, and to entertain appeals of PCAOB inspection reports and disciplinary actions. You can find SEC orders and other releases concerning the PCAOB here . [1]
For more information about the PCAOB, please visit the PCAOB's website . There you will find links to the PCAOB rules and rulemaking initiatives, information about auditing standards, releases concerning enforcement, reports of inspections, and much more. [1]
To file a complaint with the PCAOB, pass along a tip, or provide information that may be relevant to a PCAOB inspection, please visit the PCAOB's Tip and Referral Center. [1]
Source-supported connections
Frequently asked questions
What does Public Company Accounting Oversight Board (PCAOB) mean in the cited reference?
The Public Company Accounting Oversight Board (also known as the PCAOB) is a private-sector, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee accounting professionals who provide independent audit reports for publicly traded companies. The PCAOB's responsibilities include: [1]
Public Company Accounting Oversight Board (PCAOB) connection map
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Links retain their source-specific meaning. Award-time affiliations and links to related reading are not claims about current appointments or economic causation.
Sources and review dates
Reviewed 23 October 2026. Historical dates and award-time affiliations retain their original context. A review date is not an event date. Background sources are identified separately from official records.