Created by the U.S. Congress by passage of the Sarbanes-Oxley Act of 2002, (SOX), the Public Company Accounting Oversight Board (PCAOB), a nonprofit organization:
The Sarbanes-Oxley Act (SOX) required that auditors of U.S. public companies be subject to external and independent oversight for the first time in history.
Since 2010, the PCAOB has also overseen the audits of broker-dealers, including compliance reports filed with federal securities agencies to promote investors protection. The Securities and Exchange Commission (SEC) must approve all PCAOB rules and regulations.
Baruch students and faculty may access the public portions of PCAOB inspections of audit firms through Audit Analytics.
Audit Analytics requires each Baruch user has an individual password and login. Please use Baruch email addresses when contacting Audit Analytics to obtain your password and login.