An important role of the Public Company Accounting Oversight Board is to oversee the

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The Public Company Accounting Oversight Board (PCAOB) was established by the Sarbanes-Oxley Act of 2002 to regulate accounting firms that audit public companies in order to protect the interests of investors and promote the integrity of the audit process. The PCAOB inspects registered public accounting firms, establishes auditing, quality control, and ethical standards, and enforces compliance with those standards.

An Important Role of the Public Company Accounting Oversight Board