The public company accounting oversight board is not responsible for standards related to establishing accounting standards for public companies.
This is referred to as public company accounting oversight board and is a non profit organization which was established by the congress in other to audit public enterprises so as to protect potential investors and enhance the interest of the public making available audit reports for their consumption.
This organization is also responsible for the regulation of the audit of the public companies so as to ensure that there is a reduction in the audit risk. However, it is not responsible for the establishment of accounting standards for public companies.
The organization in charge of this is Financial Accounting Standards Board which is therefore the reason why it was chosen as the most appropriate choice.
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