A private, non-profit corporation that oversees the auditors of public companies. The Sarbanes-Oxley Act of 2002 (SOX) established the PCAOB to set auditing standards, register and inspect accounting firms, and enforce compliance with SOX and the securities laws relating to the preparation and issuance of audit reports, subject to approval and oversight by the SEC.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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