Non-U.S. Enforcement

The PCAOB has authority to investigate and discipline U.S. and non-U.S. public accounting firms and persons associated with those firms for noncompliance with the Sarbanes-Oxley Act of 2002, the rules of the PCAOB and the Securities and Exchange Commission, and other laws, rules, and professional standards governing the audits of public companies, brokers, and dealers. When violations are found, the PCAOB can impose appropriate sanctions. 

The disciplinary orders include settled orders and public adjudicated orders imposing sanctions against non-U.S. firms or their associated persons in Board disciplinary proceedings.