The Public Company Accounting Oversight Board (PCAOB) is a non-profit organization that oversees the audits of public companies in the US to protect the interests of investors, including the public interest, by requiring that the financial statements of public companies are audited to the highest standards of quality, independence and ethics to ensure the preparation of informative, accurate and independent audit reports. The PCAOB consists of a five-member committee. The PCAOB has four primary functions as regards overseeing auditors: registration, inspection, standard-setting and enforcement. All PCAOB powers are subject to approval and oversight by the SEC.

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