Public Company Accounting Oversight Board

Public Company Accounting Oversight Board

Founded	July 30, 2002; 22 years ago (2002-07-30)
Tax ID no.	74-3073065[1]
Legal status	501(c)(1)[2]
Purpose	The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.[3]
Headquarters	Washington, D.C., U.S.
Chairperson	Erica Y. Williams[4]
Board member	Duane M. DesParte Christina Ho Kara M. Stein Anthony C. Thompson[4]
Website	pcaobus.org

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The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. All PCAOB rules and standards must be approved by the U.S. Securities and Exchange Commission (SEC).