美国公众公司会计监督委员会

美国公众公司会计监督委员会PCAOB：美国公众公司会计监督委员会 Public Company Accounting Oversight Board
美国公众公司会计监督委员会（PCAOB）是会计⾏业的⾃律性组织，它由PCAOB不同会员事务所的会计师组成，这些会计师要为PCAOB中的其他会员事务所进⾏年检。

历史
美国公众公司会计监督委员会是在安然丑闻后的萨班斯法案催化下的产物。

PCAOB是⼀家私营的⾮盈利机构，根据2002年的《萨班斯·奥克斯利法案》创⽴，⽬的是监督公众公司的审计师编制信息量⼤、公允和独⽴的审计报告，以保护投资者利益并增进公众利益。

该委员会的主要资⾦来源于公众公司。

处理和复核会计师事务所的注册申请的成本由此类事务所缴纳的申请费⽤来⽀付。

美国证券交易委员会对PCAOB进⾏监管，包括委员会所制定的规则的认定、标准和预算。

萨班斯法案为PCAOB提供活动资⾦，主要是对上市公司收取的按照公司市场资本份额收取的年费。

SEC负责在征求联邦储备委员会主席和财政部长意见后指定PCAOB的。

SEC在2002年10⽉25⽇指定了第⼀个成员。

成员有5⼈，其中3⼈为注册会计师，成员都是全职⼯作的。

其薪酬标准是⽐照FASB的成员薪酬。

总部在华盛顿，此外在亚特兰⼤，芝加哥、达拉斯、纽约、丹佛、北弗吉尼亚、奥兰多、旧⾦⼭有办公室。

About the PCAOB
The PCAOB 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 also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.
The Sarbanes-Oxley Act of 2002, which created the PCAOB, required that auditors of U.S. public companies be subject to external and independent oversight for the first time in history. Previously, the profession was self-regulated.
The five members of the PCAOB Board, including the Chairman, are appointed to staggered five-year terms by the Securities and Exchange Commission (SEC), after consultation with the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury.
The SEC has oversight authority over the PCAOB, including the approval of the Board’s rules, standards, and budget.
The Act established funding for PCAOB activities, primarily through annual fees assessed on public companies in proportion to their market capitalization and on brokers and dealers based on their net capital.
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PCAOB官⽹截图。