Public Company Accounting Oversight Board (PCAOB)
Michael Davis is the Chief of Staff in the Division of Enforcement and Investigations at Public Company Accounting Oversight Board, where Michael conducts investigations related to financial fraud and securities practices. Prior to this, Michael served as a Trial Attorney at the U.S. Department of Justice, Tax Division for 16 years, handling federal tax cases. Michael also worked as a Law Clerk at Clifford, Farha & Sanders and as the Director of Older Worker Programs at the Northern Virginia Urban League. Davis holds a JD from Georgetown University Law Center, a Master of Divinity from Gordon-Conwell Theological Seminary, and a Bachelor of Arts in History from The King's College.
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Public Company Accounting Oversight Board (PCAOB)
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The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission (SEC), including compliance reports filed pursuant to federal securities laws. The PCAOB has four primary duties: - Register public accounting firms that prepare audit reports for issuers, and SEC-registered brokers and dealers. - Establish or adopt auditing and related attestation, quality control, ethics, and independence standards. - Inspect registered public accounting firms' audits and quality control systems. - Investigate and discipline registered public accounting firms and their associated persons for violations of specified laws, rules, or professional standards. In support of our mission, we also conduct economic research and risk analysis, engage with our stakeholders and other domestic and international regulators, and manage a talented workforce and the technology and resources we need to perform our duties. The SEC has oversight authority over the PCAOB, including the approval of the Board's rules, standards, and budget. The PCAOB has approximately 800 staff members. We maintain our headquarters in Washington, D.C., and have 15 other offices or locations across the United States. As of December 31, 2021, in 83 jurisdictions across the globe, 1,709 public accounting firms were registered with the PCAOB.