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This paper explains four regulatory bodies within the United States and the standards which have been set forth.

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Running head: FOUR ACCOUNTING REGULATORY BODIESFour Accounting Regulatory BodiesYOUR NAMEACC/300DATENAME OF PROFESSORFour Accounting Regulatory BodiesThis paper explains four regulatory bodies within the United States and the standards which have been set forth. The four bodies that are mentioned include the Public Company Accounting Oversight Board (PCAOB), Financial Accounting Standards Board (FASB), International Accounting Standards Board (IASB), and the United States Securities Exchange Commission (SEC). The fundamental purpose of these bodies is to safeguard investors and preserve market integrity and competency. Four Accounting Regulatory BodiesPublic Company Accounting Oversight Board (PCAOB)The PCAOB was established by the Sarbanes Oxley Act of 2002 in order to supervise auditing reports for public companies so as to protect the investors' interests (PCAOB Website, 2009).It is necessary for all accounting firms that arrange auditor reports for public companies within the United States to be registered with the PCAOB. The PCAOB is mostly concerned with the effects of its work within small [public] companies and accounting firms.Financial Accounting S

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