A. The Public Company Accounting Oversight Board (PCAOB) was established within the Securities Act of 1934 in order to provide investors with reliable information upon which to make investment decisions. The PCAOB requires public companies and others to file detailed annual reports with the SEC for review before the companies are permitted to sell securities through the securities exchanges. B. The Public Company Accounting Oversight Board (PCAOB) was established within the Securities Act of 1933 in order to provide investors with reliable information upon which to make investment decisions. The PCAOB requires companies planning to issue new securities to the public to submit a registration statement to the SEC for approval. C. PCAOB provides oversight for auditors and consultants of private companies, which includes issuing pronouncements on a variety of audit and attest functions, including establishing auditing and quality control standards for private company audits. D. The Public Company Accounting Oversight Board (PCAOB) provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits