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Establish or adopt auditing and related attestation, quality control, ethics, and independence standards.Register public accounting firms that prepare audit reports for issuers, and SEC-registered brokers and dealers.The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission (SEC), including compliance reports filed pursuant to federal securities laws. The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. Small Business and Broker-Dealer Forums.PCAOB International Institute on Audit Regulation.Conference on Auditing and Capital Markets.Information for Auditors of Broker-Dealers.The International Forum of Independent Audit Regulators and Other International Organizations​.Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections.Board Determinations Under the Holding Foreign Companies Accountable Act.

PCAOB Cooperative Arrangements with Non-U.S.Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders.Inspections-Related Board Reports and Statements.Implementation Resources for PCAOB Standards and Rules.Standards and Emerging Issues Advisory Group.