The Public Company Accounting Oversight Board may conduct investigations and disciplinary proceedings of: $$\begin{array} { | c | c | c | }
\hline & \begin{array} { c }
\text { Registered Public } \
\text { Accounting Firms }
\end{array} & \begin{array} { c }
\text { Registered Public Accounting } \
\text { Firm Employees }
\end{array} \
\hline \text { A. } & \text { Yes } & \text { Yes } \
\hline \text { B. } & \text { Yes } & \text { No } \
\hline \text { C. } & \text { No } & \text { Yes } \
\hline \text { D. } & \text { No } & \text { No } \
\hline
\end{array}$$

Question

The Public Company Accounting Oversight Board may conduct investigations and disciplinary proceedings of: $$\begin{array} { | c | c | c | } 
\hline & \begin{array} { c } 
\text { Registered Public } \
\text { Accounting Firms }
\end{array} & \begin{array} { c } 
\text { Registered Public Accounting } \
\text { Firm Employees }
\end{array} \
\hline \text { A. } & \text { Yes } & \text { Yes } \
\hline \text { B. } & \text { Yes } & \text { No } \
\hline \text { C. } & \text { No } & \text { Yes } \
\hline \text { D. } & \text { No } & \text { No } \
\hline
\end{array}$$

Quizplus · Accepted Answer

The PCAOB has the authority to conduct investigations and disciplinary proceedings involving both registered public accounting firms and their employees.

The Public Company Accounting Oversight Board May Conduct Investigations and Disciplinary