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Section 101 of Sarbanes Oxley Act - PCAOB Establishment & Administrative Provisions
Section 101 of Sarbanes Oxley Act - PCAOB Establishment & Administrative Provisions
Section 101 of the Sarbanes Oxley (SOX) Act of 2002, establishes an independent and non-governemental board to be called the "Public Company Accounting Oversight Board" PCAOB to oversee the audit of public companies.
The board PCAOB shall at all times protect the interest of all stakeholders & investors. The board has been established with the objective to inspire investor confidence in the audit reports of public companies. Such confidence can arise only from an independent audit report which the investors can rely on.
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01/05/06 @ 11:54
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