The Public Company Accounting Oversight Board (PCAOB) is a private-sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002 to oversee auditors of public companies in order to protect investors and the public interest by promoting the preparation of informative, fair, and independent audit reports. The SEC oversees the PCAOB. For further information please visit About the PCAOB at the respective hyperlink.
A major objective of the CAQ is to support firms that practice or are interested in practicing before the SEC and the PCAOB via education, communication, representation, and other means.