Public Company Accounting Oversight Board

PCAOB A panel established in 2002 by the *Securities and Exchange Commission (SEC) as a result of the *Sarbanes-Oxley Act. The board consists of a five-member panel and its duties are centered on the oversight of the external auditing of public corporations’ financial statements. On its Web site, the PCAOB describes its mission as follows: To "protect investors in U.S. securities markets and to further the public interest by ensuring that public company financial statements are audited according to the highest standards of quality, independence, and ethics." The PCAOB also has authority to discipline external auditors. Web site: www.pcaobus.org

Auditor's dictionary. 2014.

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