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.

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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