The Public Company Accounting Oversight Board (PCAOB) is a non-profit organization established by the Sarbanes-Oxley Act of 2002 to regulate audits of publicly traded companies, brokers, and dealers. It ensures auditors follow strict guidelines to protect investors and stakeholders. Services include registration of accounting firms, inspections, setting auditing standards, and disciplinary actions. The target audience is public companies and their auditors. The unique selling proposition is its role in enhancing audit quality and transparency, thereby safeguarding investor interests through rigorous oversight and enforcement of auditing standards[1][3][5].