The Public Company Accounting Oversight Board (PCOAB)was created to determine the standards that auditors must follow.

Name: The Public Company Accounting Oversight Board (PCOAB)was created to determine the standards that auditors must follow.
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The PCOAB was created by the Sarbanes-Oxley Act of 2002 to oversee the audits of public companies and to establish auditing and related professional practice standards for registered public accounting firms.

The Public Company Accounting Oversight Board (PCOAB)was Created to Determine