Accounting

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports.

An independent standard setting body which facilitates the convergence of international and national auditing and assurance standards.

Government auditing standards - the Yellow Book

Includes Sarbannes-Oxley and Dodd-Frank acts