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The Public Company Accounting Oversight Board oversees the audits of public companies and SEC-registered brokers and dealers. It develops auditing standards, conducts inspections of registered firms, and enforces actions to improve audit quality and protect investors. It provides information and resources for auditors, investors, audit committees, academics, and preparers, including standards, enforcement actions, inspection data, and publications.
Sources
pcaobus.org shapes more of what AI says about Public Company Accounting Oversight Board (PCAOB) than any other source, at 65% of its citations.
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Accounting & Tax Audit Training →Where AI ranks Public Company Accounting Oversight Board (PCAOB)
Excerpts where Public Company Accounting Oversight Board (PCAOB) appeared in the AI's answer

Public Company Accounting Oversight Board (PCAOB) — audits of public companies and other entities subject to PCAOB standards.

Public Company Accounting Oversight Board (PCAOB) for public company auditing standards, rules, and guidance.