PCAOB

PCAOB means Public Company Accounting Oversight Board.

In 2002 Congress passed the Sarbanes-Oxley Act establishing the PCAOB to oversee the audits of companies that sell their stock to the general public. It is a private sector non-profit corporation that registers, inspects, set standards, and enforces the rules for the independent auditors that report on publicly traded companies.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/pcaob/