![]() 5, which supersedes Auditing Standard No. As stated in the act: There is established the Public Company Accounting Oversight Board (PCAOB), to oversee the audit of public companies that are subject to the securities laws, and related matters, in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit. The current standard is Auditing Standard No. Of special interest is the guidance contained in the document "An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements." This provides guidelines to auditing firms performing Sarbanes-Oxley Section 404 audits. The PCAOB also develops auditing standards. Its Enforcement section explains its approach to investigations and includes lists of Disciplinary Proceedings. Its Inspections section contains information about and reports on the Board's continuing program of inspections of registered public accounting firms. THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD REGISTRATIONThe PCAOB Registration Page gives a list of registered accounting firms, forms, examples, FAQs, other registration documentation, and a link to online registration. ![]() public companies (or to participate in such audits) must register with the PCAOB. ![]() The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Īll accounting firms that wish to prepare or issue audit reports on U.S. ![]()
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