Members of the Public Company Accounting Oversight Board are appointed and overseen by the

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Members of the Public Company Accounting Oversight Board are appointed and overseen by the Securities and Exchange Commission (SEC). The SEC was created to protect investors and maintain fair and efficient markets, and it oversees the regulation of securities markets and enforces the laws and regulations related to securities transactions. As the PCAOB is responsible for overseeing the audits of public companies, it falls under the purview of the SEC.

Members of the Public Company Accounting Oversight Board Are Appointed