The US Supreme Court will determine the
constitutionality of the Public Company Accounting Oversight Board
(PCAOB) on Monday 28 June.
A legal challenge was launched into the way
PCAOB members are appointed and the circumstances under which they
can be removed. It does not challenge the mission of the board.
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The Centre for Audit Quality (CAQ) has
consistently thrown its support behind the PCAOB and will follow
the verdict closely.
CAQ said that since the passage of
Sarbanes-Oxley Act (SOX), the PCAOB’s role as independent audit
watchdog has led to substantial improvements in audit quality and
increasing investor confidence.
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By GlobalData
