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On July 30, 2002, US President George W. Bush signed the Sarbanes-Oxley Act, thus giving birth to a new, highly authoritative Accounting supervision institution: Public Company Accounting Oversight Board (PCAOB) (Keyser, 2015). PCAOB has changed the US financial reporting regulatory framework, causing widespread concern and controversy. This essay is based on relevant information of PCAOB and aiming at showing the operation of PCAOB and discussing their issues in accounting supervision aspect. 

首先,从监管的角度来看,PCAOB与政府部门非常紧密接触,是美国证券交易委员会(SEC)主席和美国联邦储备委员会主席,以及美国财政部长任命委员会五成员协商后。不仅如此,由PCAOB的许多重大决策得到批准后生效,SEC,SEC可以改变处罚结果决定美国,如果必要的话他们也可以亲自调查。在这种情况下,如果PCAOB的监管效果并不令人满意,SEC负责监管也指责,这必然导致SEC可能在监督过程中对PCAOB PCAOB故意制造困难,从而削弱对PCAOB的监督。因此,在未来提供更大的支持,政府应明确双方的责任界限,减少直接干预对PCAOB的操作以避免各方权责不明、导致弱化外部约束向独立监管机构。Firstly, considering from the standpoint of supervision, PCAOB contacts with government departments very closely, chairman of the US Securities and Exchange Commission (SEC) and the chairman of US Federal Reserve Committee, as well as the US Secretary of the Treasury appoints five members of PCAOB after consultation. Not only that, many major decisions made by PCAOB take effect after getting approval from SEC, SEC can change the punishment results decided by PCAOB, they can also personally investigate if necessary. In this case, if the regulatory effect of PCAOB is not satisfactory, SEC who is responsible for supervising is also blamed, which will lead to that SEC may intentionally shield PCAOB in the process of oversight towards PCAOB, thereby weakening the supervision towards PCAOB. Therefore, in providing greater support in future, the government should make clear the boundaries of responsibility for both sides, reduce the direct intervention towards the operation of PCAOB to avoid unclear powers and responsibilities of the parties to cause weakening of external constraints towards independent regulatory agency.

Secondly, judging from a professional level, among five members of the council of PCAOB, three of them are not certified public accountants (CPA), they may lack the relevant expertise; and in terms of the other two members, they may be or have been CPA, if they take the chairmanship position, they must not be a practicing CPA at least five years before they take the position, and therefore they may be relatively unfamiliar with the progress of the substantive work of audit. Some urgent standard which need to reflect the latest changes in practice in the industry may not be included in norm-setting agenda. In future, PCAOB should strengthen exchanges with practitioners and academics in terms of standard setting, project selection, standard-setting process, absorbing more advice from professionals and research results from academia. They can implement public tender for standard research project, in order to more fully utilize the industry expertise.
Keyser, J. D. (2015). The PCAOB's role in audit conduct and conscience. Research in Accounting Regulation.


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