Public Company Accounting Oversight Board

Public Company Accounting Oversight Board
Founded	July 30, 2002
Tax ID no.	74-3073065
Legal status	501(c)(1)
Headquarters	Washington, D.C., U.S.
Chairperson	Demetrios (Jim) Logothetis
Board member	; George R. Botic; Steven D. Laughton; Mark A. Calabria ; Kyle S. Hauptman
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).