Public Company Accounting Oversight Board (PCAOB)
A non-profit organization that regulates auditors of publicly traded companies. Investopedia Says:
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 Terms:
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 & Exchange Commission - SEC |