Copyright & Trademark

Policy Regarding Use of PCAOB Materials

The Public Company Accounting Oversight Board (PCAOB) seeks to ensure that registered public accounting firms, issuers, investors, and the general public have ready access to the rules and standards of the Board, as well as the forms, releases, orders, notices, frequently asked questions, and reports that the PCAOB disseminates, whether by posting them to the Board’s Web site or otherwise providing such materials to the general public ("PCAOB Public Materials").

Accordingly, it is the policy of the Board that the PCAOB will not assert copyright infringement claims based solely on the publication, distribution, or sale ("Publication") of all or any portion of such PCAOB Public Materials, whether in the English language or in a faithful translation into any other language. This policy applies worldwide.

This policy does not apply to materials for which the PCAOB does not hold a copyright, such as third-party materials displayed on the PCAOB Web site (e.g., the standards of the American Institute of Certified Public Accountants that are displayed as the "Interim Standards"). Further, this policy does not waive any other rights the PCAOB may have in connection with the Publication or other use of PCAOB Public Materials, or otherwise, whether with respect to the accuracy of the Public Materials (including the faithfulness of any translations) or of the source of the Public Materials, or otherwise. This policy should not be construed to indicate that the PCAOB does or does not maintain any form of copyright interest in any particular materials. This policy may be amended from time to time. Any new restriction imposed by such an amendment will not apply to paper copies of PCAOB Public Materials that were printed prior to the effective date of the amendment.

Trademark Information

"PCAOB" and "Public Company Accounting Oversight Board" are registered service/trademarks of the Public Company Accounting Oversight Board. The logo may not be used without written permission from the Public Company Accounting Oversight Board.

RealPlayer is a registered trademark of RealNetworks, Inc. Microsoft and Windows Media are either registered trademarks or trademarks of Microsoft Corporation in the United States and/or other countries. Adobe, Acrobat, and Reader are either registered trademarks or trademarks of Adobe Systems Incorporated in the United States and/or other countries.