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US PCAOB strategic plan 2011-2015

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

01 Dec 2011

The United States Public Company Accounting Oversight Board (PCAOB) has published its Strategic Plan to guide the Board's programs and operations during the period 2011-2015.

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.

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