About: Public Company Accounting Oversight Board

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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 public companies and other issuers in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. 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).

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rdf:type	Thing company schema:Organization dul:Agent dul:SocialPerson agent wikidata:Q24229398 Organization yago:WikicatStockExchanges yago:WikicatStockExchangesInNorthAmerica yago:Exchange103302487 yago:GeographicPoint108578706 yago:Location100027167 yago:Object100002684 yago:PhysicalEntity100001930 yago:Point108620061 yago:Workplace104602044 yago:YagoGeoEntity yago:YagoLegalActorGeo yago:YagoPermanentlyLocatedEntity organisation yago:StockExchange104323026
rdfs:label	Public Company Accounting Oversight Board (de) Public Company Accounting Oversight Board (fr) 公開企業会計監視委員会 (ja) Public Company Accounting Oversight Board (en) Public Company Accounting Oversight Board (sv)
rdfs:comment	La Public Company Accounting Oversight Board (or PCAOB) est une société créée par la loi américaine Sarbanes-Oxley en 2002 afin de superviser les audits des entreprises cotées. * Portail des entreprises * Portail des États-Unis (fr) The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of public companies and other issuers in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. 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). (en) 公開企業会計監視委員会（こうかいきぎょうかいけいかんしいいんかい、英語: Public Company Accounting Oversight Board、略称: PCAOB）は、2002年にアメリカ合衆国の上場企業会計改革および投資家保護法（通称：SOX法）に基づき設置された非営利法人である。公開会社等の株式発行者に対する監査を監督することを通じ、投資家利益の保護及び監査報告書発行における公益性を高めることを目的とする。連邦証券法に基づき提出されたコンプライアンスレポート等、証券ブローカー・ディーラー監査に対する監督も行っている。PCAOBの規則・基準は全てアメリカ証券取引委員会（SEC）の承認を受ける必要があり、また予算についての権限も有するSECの監督下にはあるものの、独立した組織である。日本における公認会計士・監査審査会に相当するが、こちらは金融庁の下部組織である。 (ja) Public Company Accounting Oversight Board, ofta förkortat PCAOB, är en federal statlig myndighet i USA som har till uppgift att reglera och kontrollera den amerikanska revisionsbranschen. PCAOB ger ut riktlinjer för hur revisioner ska genomföras och revisionsbyråer ska organiseras samt kontrollerar efterlevnad och delar ut bestraffningar om så är påkallat. (sv) Das Public Company Accounting Oversight Board (PCAOB) ist eine US-amerikanische Non-Profit-Institution zur öffentlichen Überwachung der Abschlussprüfer von Unternehmen von öffentlichem Interesse, insbesondere von an US-amerikanischen Aktienbörsen gelisteten Unternehmen. Das PCAOB dient der Wahrung der Interessen von Öffentlichkeit und Investoren und wurde 2002 eingerichtet. Rechtsgrundlage des PCAOB sind die Sektionen 101–109 des am 30. Juli 2002 durch den Kongress der Vereinigten Staaten verabschiedeten Sarbanes-Oxley Act. Es handelt sich beim PCAOB nicht um eine öffentlich-rechtliche Behörde, sondern um eine privatrechtliche Organisation, die 2019 über eine Personalausstattung von mehr als 800 Mitarbeitern verfügte. Wirtschaftsprüfer, die eine gesetzliche Jahresabschlussprüfung bei einem (de)
foaf:name	Public Company Accounting Oversight Board (en)
foaf:homepage	https://pcaobus.org/ https://pcaobus.org//
name	Public Company Accounting Oversight Board (en)
dcterms:subject	Economy of the United States 2002 establishments in the United States Auditing in the United States Auditing organizations Sarbanes–Oxley Act
Wikipage page ID	2802415 (xsd:integer)
Wikipage revision ID	1117211260 (xsd:integer)
Link from a Wikipage to another Wikipage	Amicus curiae 501(c) President of the United States Roel Campos Sarbanes–Oxley Act Board of Directors Appointments Clause Holding Foreign Companies Accountable Act Elena Kagan Enron Free Enterprise Fund v. Public Company Accounting Oversight Board Sarbanes-Oxley Act Economy of the United States Libertarianism 2002 establishments in the United States CIA Cato Institute U.S. Securities and Exchange Commission U.S. Senate Washington, D.C. William H. Webster William Joseph McDonough American Institute of Certified Public Accountants FBI Broker-dealer Free Enterprise Fund Harvey Goldschmid Harvey Pitt Audit Accounting scandals Chief Justice of the United States John G. Roberts Supreme Court of the United States Dodd–Frank Wall Street Reform and Consumer Protection Act Auditing in the United States Audit committee Auditing organizations Sarbanes–Oxley Act Mark W. Olson Solicitor General of the United States National Financial Reporting Authority Nevada Certiorari Chairperson WorldCom Severability TIAA-CREF Accounting irregularities U.S. Constitution U.S. Court of Appeals for the District of Columbia Circuit dbr:Beckstead_and_Watts,_LLP dbr:U.S._Technologies
Link from a Wikipage to an external page	https://pcaobus.org/
sameAs	Public Company Accounting Oversight Board Public Company Accounting Oversight Board Public Company Accounting Oversight Board Public Company Accounting Oversight Board

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