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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 140 / 352

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© D.L. Crumbley

Public Company Accounting Oversight Board (PCAOB)

The Sarbanes-Oxley Act of 2002 created a new, five-member oversight group called the PCAOB.

The PCAOB is empowered to set accounting standards that establish auditing, quality control, and ethical standards for accountants.

The PCAOB is also empowered to adopt or amend standards issued or recommended by private accounting industry groups or to adopt its own standards independent of such private industry standards or recommendations.

http://www.pcaob.us, to get free subscription to PCAOB Update.

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