Under the Sarbanes Oxley Act of 2002, the section on Auditor Independence establishes an independent board to oversee public company audits.

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The Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board (PCAOB) to oversee public company audits, but the section on Auditor Independence specifically addresses rules to ensure auditors remain independent from their clients.

Under the Sarbanes Oxley Act of 2002, the Section on Auditor