Public Oversight Board (POB)

Public Oversight Board (POB) Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Public Oversight Board (POB) in a way that is easy for anybody to understand: The POB is an independent oversight board, composed of public members, which monitors and evaluates peer reviews conducted by the SEC Practice Section (SECPS) of the AICPA’s Division for CPA Firms as well as other activities of the SECPS.