| Aspect | Pcaob | Auditor |
|---|
| Certifications | Requires CPA and registration with Pcaob | Typically CPA, may vary by jurisdiction |
| Work Environment | Regulatory oversight of public company audits | Performing audits of various clients, including public companies |
| Industry Usage | Regulates audit firms auditing public companies | Professionals conducting audits, including Pcaob-registered auditors |
The Pcaob (Public Company Accounting Oversight Board) is a regulatory body overseeing auditors of public companies, ensuring compliance with standards. An auditor is a professional who conducts audits, often registered with the Pcaob if working with public companies. While the Pcaob sets rules and oversees audits, auditors perform the actual audit work. Both are integral to the auditing process but serve different roles within the industry.