Accounting

AICPA's Statement on Auditing Standards

PCAOB

The PCAOB - Public Company Accounting Oversight Board - is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.

The PCAOB mission is to oversee the auditors of public companies. Although the Board has no authority over public companies, PCAOB work has important implications for public companies and their audit committees.

Codification of Statements on Auditing Standards