The Public Company Accounting Oversight Board (PCAOB) sets standards that apply to the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. At the Board's inception, they adopted standards promulgated by the AICPA as their interim standards. Since then, the Board has issued its own standards which have been approved by the Securities and Exchange Commission. 

To access the standards via the PCAOB website, please click here.