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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.
Public Company Accounting Oversight Board - public companies; American Institute of Certified Public Accountants - general; Government Accountability Office - recipients of federal grants and government organizations; Institute of Internal Auditors (IIA) (Unregulated Internal Auditing Guidelines)
Public Company Accounting Oversight Board (PCAOB) ; Financial Crimes Enforcement Network (FinCEN) ; Conference of State Bank Supervisors (CSBS) and state-level bank supervisors ; National Association of Insurance Commissioners (NAIC) and state-level insurance supervisors; Uruguay: Central Bank of Uruguay ; Superintendencia de Servicios ...
The PCAOB was created after the fall of companies including Enron, Tyco and WorldCom, when the flimsy accounting methods that those companies relied on led to employees losing their life savings ...
Free Enterprise Fund v. Public Company Accounting Oversight Board, 561 U.S. 477 (2010), was a 5–4 decision by the U.S. Supreme Court in which the Court ruled that laws enabling inferior officers of the United States to be insulated from the Presidential removal authority with two levels of "for cause" removal violated Article Two of the United States Constitution.
In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy.These are the boards that regulate the accountancy profession in the United States of America.
Holding Foreign Companies Accountable Act; Long title: An Act to amend the Sarbanes-Oxley Act of 2002 to require certain issuers to disclose to the Securities and Exchange Commission information regarding foreign jurisdictions that prevent the Public Company Accounting Oversight Board from performing inspections under that Act, and for other purposes.