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Public Company Accounting Oversight Board

公众公司会计监督委员会：美国证券交易委员会（SEC）下属的一个独立机构，负责监督上市公司的会计师事务所，以保证其审计工作的质量和透明度。

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上市公司会计监管委员会

SEC表示，上述会议将集中讨论美国上市公司会计监管委员会(Public Company Accounting Oversight Board)于06年12月提议的公司内部控制审计标准，以及SEC于06年12月提议的公司经理指南。

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公司会计监管理事会

...管委员会 Public Company Accounting Oversight Board ; PACOB 公司会计监管理事会 Public Company Accounting Oversight Board 成立了会计监管委员会 Accounting Regulatory Committee ..

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Public Company Accounting Oversight Board

abstract: The Public Company Accounting Oversight Board (PCAOB) is a private-sector, nonprofit corporation created by the [Sarbanes–Oxley Act] of 2002 to oversee the audits of public companies and other issuers in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. Since 2010, the PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.

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The case is the Free Enterprise Fund vs. the Public Company Accounting Oversight Board, 08-861.

这场诉讼时自由企业基金对公众会计公司监督委员会08 - 861。

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In the case of Sarbox, the court merely ruled that changes are needed in the way members are appointed to the Public Company Accounting Oversight Board, an agency established by the act.

在Sarbox的案例中，法院只规定了被派往上市公司会计监管委员会的成员，需有所变化，一个由法案建立的代理。

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Congress created the Public Company Accounting Oversight Board as part of the Sarbanes-Oxley accounting reform law in 2002.

FORBES: Supreme Court Curbs Enron-Related Accounting Board
The Public Company Accounting Oversight Board, which regulates auditing firms, is asking whether long tenure might lead to complacency.

WSJ: The Intelligent Investor: One Cure for Accounting Shenanigans
The Senate bill would establish the Public Company Accounting Oversight Board to conduct regular inspections of public accounting firms.

ECONOMIST: Congress gets tough | The

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Public Company Accounting Oversight Board

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Public Company Accounting Oversight Board

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