US PCAOB strategic plan 2008-2013

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

03 Apr 2008

The United States Public Company Accounting Oversight Board (PCAOB) has published a Strategic Plan to guide the Board's programs and operations during the period 2008-2013. The Sarbanes-Oxley Act of 2002 created the PCAOB as the independent nonprofit overseer of the auditors of public companies.

PCAOB has four primary responsibilities:
  • registration of accounting firms (including non-US firms) that audit public companies (including non-US issuers) trading in US securities markets;
  • inspections of registered public accounting firms;
  • establishment of auditing and related attestation, quality control, ethics, and independence standards for registered public accounting firms; and
  • investigation and discipline of registered public accounting firms and their associated persons for violations of specified laws or professional standards.

Click to view the Strategic Plan (PDF 112k).


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