Accounting Dictionary

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PCAOB

Definition: PCAOB is a contraction of the name Public Company Accounting Oversight Board. This regulatory body was created by the Sarbanes-Oxley Act of 2002, with the mandate of overseeing the activities of those auditors who conduct audits of publicly-held companies. All auditors choosing to conduct such audits must register with the PCAOB.

Click here to listen to a podcast with PCAOB director Joe St. Denis.