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Which statement is false regarding the Public Company Accounting Oversight Board (PCAOB)? - regulates audit standards and independent audit firms. - is under the oversight

Which statement is false regarding the Public Company Accounting Oversight Board (PCAOB)?

- regulates audit standards and independent audit firms.

- is under the oversight and enforcement of the SEC.

- is funded by fees levied on all publicly traded companies.

- has five members appointed by the SEC.

- allows all members to be accountants, past or present.

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