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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,從監管的角度來看,PCAOB與政府部門非常緊密接觸,是美國證券交易委員會(SEC)主席和美國聯邦儲備委員會主席,以及美國財政部長任命委員會五成員協商后。不僅如此,由PCAOB的許多重大決策得到批準后生效,SEC,SEC可以改變處罰結果決定美國,如果必要的話他們也可以親自調查。在這種情況下,如果PCAOB的監管效果并不令人滿意,SEC負責監管也指責,這必然導致SEC可能在監督過程中對PCAOB PCAOB故意制造困難,從而削弱對PCAOB的監督。因此,在未來提供更大的支持,政府應明確雙方的責任界限,減少直接干預對PCAOB的操作以避免各方權責不明、導致弱化外部約束向獨立監管機構。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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