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12.10: Creación del PCAOB

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    La Junta de Supervisión de Contabilidad de Empresas Públicas (PCAOB) es una corporación sin fines de lucro del sector privado creada por Sarbanes-Oxley para supervisar a los profesionales contables que proporcionan informes de auditoría independientes para empresas que cotizan en bolsa. Sus responsabilidades incluyen

    • registro de empresas de contabilidad pública;
    • establecer normas de auditoría, control de calidad, ética, independencia y otras normas relacionadas con las auditorías de empresas públicas;
    • realizar inspecciones, investigaciones y procedimientos disciplinarios de las firmas contables registradas;
    • haciendo cumplir con Sarbanes-Oxley.

    Cuando el Congreso creó el PCAOB, le otorgó a la SEC la autoridad para supervisar las operaciones de la PCAOB, nombrar o remover a los miembros, aprobar el presupuesto y reglas del PCAOB, y entretener recursos de los informes de inspección y acciones disciplinarias de la PCAOB.

    12.10: Creación del PCAOB is shared under a not declared license and was authored, remixed, and/or curated by LibreTexts.