An Interview with Charles D. Niemeier Public Company Accounting Oversight Board Member

At the Frontlines in the Battle for Investor Protection

The Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation, was created as a result of the Sarbanes-Oxley Act of 2002 (SOX). Its stated purpose is to oversee the auditors of publicly held companies and ensure fair and independent audit reports to protect investors' interests. The Securities and Exchange Commission (SEC) appoints the five members of the PCAOB, two of which must be (or have been) CPAs.

Read Now »