Public Company Accounting Oversight Board
Public Company Accounting Oversight Board (PCAOB) Definition (in the Accounting Vocabulary)
The New York State Society of Certified Public Accountants offers the following definition of Public Company Accounting Oversight Board (PCAOB) in a way that is easy for anybody to understand: A private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the AUDITORs of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.
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