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Public Accounting Oversight Board
A regulatory body responsible for overseeing the audits of public companies to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
Securities & Exchange Commission
A U.S. government agency responsible for enforcing federal securities laws, regulating the securities industry, and ensuring stock market integrity.
GAAP
Generally Accepted Accounting Principles; a collection of commonly followed accounting rules and standards for financial reporting.
FASB
The Financial Accounting Standards Board, an organization responsible for establishing accounting and financial reporting standards for companies and non-profit organizations in the United States.
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