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Definition of public company accounting oversight board - 1 dictionary result
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Public Company Accounting Oversight Board - PCAOB

A non-profit organization that regulates auditors of publicly traded companies.

Investopedia Commentary

The PCAOB was established as a result of the creation of the Sarbanes-Oxley Act of 2002. The board's aim is to protect investors and other stakeholders of a public company by ensuring that the auditor of a company's financial statements has followed a set of strict guidelines.

Related Links

Policing The Securities Market: An Overview Of The SEC

See also: Audit, Blue Sky Laws, Cook the Books, Forensic Accounting, Generally Accepted Accounting Practices - GAAP, Public Company, Regulation Fair Disclosure (Reg FD), Sarbanes-Oxley Act - SOX, Securities &amp Exchange Commission - SEC

Also spelled: pcaob

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