Sarbanes-Oxley created the Public Company Accounting Oversight Board that now supervises all public accounting firms.

Name: Sarbanes-Oxley created the Public Company Accounting Oversight Board that now supervises all public accounting firms.
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The creation of the Public Company Accounting Oversight Board (PCAOB) is one of the main provisions of the Sarbanes-Oxley Act. The PCAOB now has the authority to oversee and regulate all public accounting firms that audit publicly traded companies.

Sarbanes-Oxley Created the Public Company Accounting Oversight Board That Now