Public Company Accounting Oversight Board

Sarbanes-Oxley Act Provisions

§101  PCAOB Established Statute Establishes PCAOB to regulate auditors of public companies

§102  Auditor Registration Statute PCAOB to register public accounting firms PCAOB registration web page

§103  Auditing, Quality Control, Independence Standards Statute PCAOB to adopt rules for auditing, quality control and independence Including retention of work papers, second partner review PCAOB standards web page

§104  Inspections SEC_CODE_REF_0090001192884 Statute PCAOB to inspect registered public accounting firms Annual inspection of larger accounting firms PCAOB inspections web page

§105  Investigations and Disciplinary Proceedings Statute PCAOB to adopt rules for investigations and disciplinary proceedings Including mandated testimony and document production PCAOB enforcement web page

§106  Foreign Public Accounting Firms Statute Application to foreign public accounting firms

§107  SEC Oversight Statute PCAOB subject to SEC oversight A "registered securities association" Per Exchange Act §§ 17(a)(1) / 17(b)(1)

§108  Accounting Standards Statute Confirms FASB as an accounting standard setter

§109  Funding Statute Funding for PCAOB and FASB PCAOB web page

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