PCAOB stands for Public Company Accounting Oversight Board. It was founded as per the Sarbanes – Oxley Act – 2002.
PCAOB works with the mission to oversee the auditors working in public companies, making sure that that audit reports prepared by them are informative, fair and informative. PCAOB makes sure that the audit reports are standardized and of public interest.
The members of PCAOB are appointed by the SEC (Securities and Exchange Commission).
The headquarters of PCAOB is located in Washington D.C. However there are regional offices across the United States.
Please visit the official website for more information on PCAOB and its functions, members etc: http://www.pcaobus.org/