PCAOB

Conducting a business inspection program in the nature of business review in the field of compliance by registered public accounting firms and their personnel with securities laws, regulations, rules, auditing, and professional standards; maintaining a registry of public accounting firms

Development of standards for governing the activities of registered public accounting firms and their personnel to ensure compliance with accounting and securities laws, regulations, standards, and requirements

Regulatory services in the nature of reviewing standards and practices to assure compliance with securities laws, regulations, rules, auditing, and professional standards relating to registered public accounting firms and their personnel; regulatory enforcement services, namely, conducting disciplinary proceedings for registered public accounting firms and their personnel who violate securities laws, regulations, rules, auditing, and professional standards relating to public accounting