Authority and currency
About this authority
- Publisher
- Public Company Accounting Oversight Board
- Standing
- Primary authority
- Version
- Current web page
- Relevant parts
- About; four primary duties; SEC oversight
- Currency
- current · checked Sep 6, 2026
The Public Company Accounting Oversight Board (PCAOB) registers audit firms, sets audit-related standards, inspects audit work, and investigates or disciplines violations of its rules. Its responsibilities cover audits of public companies and SEC-registered brokers and dealers. The Securities and Exchange Commission (SEC) oversees the PCAOB.
Use this page to distinguish audit oversight from preparation of a company's statements. The PCAOB does not prepare those statements or conduct the company's external audit. For a specific audit requirement, consult the applicable standard or rule rather than relying on this institutional overview.