Defending Clients in Public Company Accounting Oversight Board Investigations

The "Defending Clients in Public Company Accounting Oversight Board Investigations" chapter of the book Defending Corporations and Individuals in Government Investigations  provides an overview of the enforcement mechanism — investigations and disciplinary proceedings — of the Public Company Accounting Oversight Board ("PCAOB"). After discussing events leading to the PCAOB’s formation, its responsibilities, objectives and structure, the chapter summarizes two key elements of the PCAOB’s enforcement apparatus — its registration and inspections responsibilities and its investigation and enforcement authority. The chapter then discusses the potential violations and sanctions available to the PCAOB and provides a start-to-finish overview of the key rules, procedures and considerations related to PCAOB investigations and disciplinary proceedings.