Last Updated: December 19, 2019
Last Updated: June 30, 2017
Last Updated: December 19, 2019
“Personal information”, is any information that enables us to identify you, directly or indirectly, by reference to an identifier such as your name, identification number, location data, online identifier or one or more factors specific to you. Personal information includes “sensitive personal information” and “pseudonymised personal information” but excludes anonymous information or information that has had the identity of an individual permanently removed.
- Information We Collect and How We Use It
- Information You Provide to Us
- Social Networking Activities
- Financial Transactions
- Site Use Information
- How We Use Information
- Cookies Policy
- Opting Out of Communications
- Disclosing Information to Third Parties
- Links to Other Websites
- Child Privacy
- Consent to Transfer of Information from Outside the United States
- Governing Law
The following describes the types of personal and other information we may collect about you, and how we use and maintain that information:
Information You Provide to Us
The PCAOB gathers and retains personal information about you, including name, email address, physical address, phone number, or other personal or background information when you voluntarily submit it to us. If you submit information in connection with an employment opportunity listed on our Careers page, in addition to contact information we may collect your date of birth, education history, military service, immigration status and employment history as well as information about references you identify.
Before you can utilize some portions of our Websites, we may require that you request access to those portions by providing us with your contact information, a username and a password. If you provide us with a telephone number or an email address, you expressly agree that we, or our authorized agents, can use that information to contact you about your access request or your account, or about the PCAOB and its associated activities.
The PCAOB collects information reported by individuals and entities as part of its regulatory activities, which may include personal information such as names of reporting entities’ personnel, business and mailing addresses, phone numbers, accounting license numbers, and pending or concluded criminal, civil or administrative actions. If you submit personal information of others to the PCAOB, you represent and warrant that you have the necessary consent or authority to do so.
We may keep any information that you provide to us indefinitely.
Social Networking Activities
Our Websites may allow you to enter social networking websites such as Facebook, YouTube, LinkedIn, and Twitter. If you choose to follow, like, friend, share, or comment on our social media websites, or otherwise share information on these social networking websites, we may receive information about you. We may use such information about you in a variety of ways, including to enhance your experience with the PCAOB's outreach and to communicate with you about new PCAOB activities. We may keep all of this information indefinitely.
If you pay registration or annual fees using the PCAOB’s “Registration, Annual and Special Reporting” (”RASR”) system, you will be engaging in a financial transaction through our RASR Website, https://rasr.pcaobus.org. In any such transaction, you will be asked to provide certain financial information, such as your bank account number and routing details, to effectuate a bank transfer. We retain such information for our records, and may also transfer it to a third party for payment processing. We use technology designed to encrypt the transmission of data to us through the system, as well as financial information we receive, transfer or maintain. If you submit financial information through https://payments.pcaobus.org or https://bdpayments.pcaobus.org, all of that information is submitted directly and securely to a third-party payment processor; the PCAOB does not receive or retain any financial information submitted through https://payments.pcaobus.org or https://bdpayments.pcaobus.org.
Site Use Information
How We Use Information
- We use the personal information you give us, that we collect through social networking activities and that we receive through financial transactions:
- to carry out our obligations arising from your registration and any other agreement entered into between you and us;
- to identify you and communicate with you;
- to update and communicate with you regarding your account as required;
- to provide you with the information and services you request from us;
- to conduct our regulatory activities and to conduct research and analysis;
- to respond to your questions and provide related services;
- to improve the PCAOB Websites;
- to enhance your experience with the PCAOB’s outreach;
- to communicate with you about new or existing PCAOB activities and other information that PCAOB believes is relevant and useful to its visitors, where you have not opted out of receiving such information;
- to send you third party information that PCAOB believes is relevant and useful to you, where you have given your consent;
- to notify you about changes to our activities or related services or to ask you to provide feedback;
- to enable you to participate in a conference, seminar or complete a survey;
- to administer and protect our business and Websites (including troubleshooting, data analysis, testing, system maintenance, support, reporting and hosting of data); or
- to process and consider you for employment at PCAOB.
- We use the aggregate, anonymous site use data collected to perform statistical analyses of the collective characteristics and behavior of visitors to the Websites; to measure user interests regarding specific areas of the Websites; and to analyze how and where best to use our resources. Without such data, we would not know which parts of the Websites are the most popular, and we would not be able to change and update the content and services appropriately.
Types of cookies we may use on our Websites include:
- Session cookies: These temporary cookies expire and are automatically erased whenever you close your browser window. We may use session cookies to grant our users access to content and to enable actions such as remembering application or payment information as you are in the process of entering it.
- Persistent cookies: These cookies usually have an expiration date in the distant future and remain in your browser until they expire or you manually delete them. We may use persistent cookies to better understand usage patterns so we can improve the Websites for our users. For example, we may use a persistent cookie to associate you with your account or to remember your choices on the Websites.
The specific cookies that may be used on the Websites are:
|Type of Cookies||Who Serves these Cookies||How to Refuse|
These are cookies that are necessary for the operation of PCAOB Websites. They include, for example, cookies that enable you to log into secure areas of our websites, use a shopping cart or make use of e-billing. For example:
WSS_FullScreenMode -Determines whether the page should be shown in "full screen" depending on the particular local system configuration.
PcaobOutdatedBrowserAck -Tracks whether users have clicked to accept the outdated browser notice.
PcaobPrivacyPolicyAck201506 - Tracks whether users have clicked to accept the cookies notice.
||These cookies are necessary to deliver the Websites and therefore cannot be refused. They can be deleted or blocked using your browser settings, however, operation of the Websites may be impaired.|
Performance and Functionality Cookies
These are used to recognize you when you return to the Websites. This enables us to personalize our content for you and remember your preferences (for example, your choice of language or region), but are non-essential to the performance of the Websites.For example:
WOPISessionContext -Identifies where to redirect a web application.
SearchSession - Contains an identifier for the current search session.
SearchQuery - Contains the text of the last search performed by the user.
||These cookies can be deleted or blocked using your browser settings|
Analytical or Customization Cookies
These cookies collect information about how users access and move through the Websites. We use this information in either aggregate form to help us to improve the way the Websites work, or to personalize the Websites to your interests. For example:
Google Analytics (ga and _gat) - Collects anonymized information about how users use the Websites, including the number of users visiting the Websites, where they came from, and the page or pages they visited.
Mailchimp –Cookie tracker in emails improves the understanding of our users to provide more user-friendly information to them.
Hotjar- Collects users’ clicks, scrolling, and mouse behavior to improve the understanding of users engagement on the Websites and to provide more user-friendly layouts and information. Asks users that are leaving the Websites if they would take an exit poll. To see a list of Hotjar's cookies, please visit https://www.hotjar.com/legal/policies/cookie-information.
These cookies can be deleted or blocked using your browser settings
Alternatively, please follow the links below to opt-out:
As well as cookies, we may use other technologies to recognize and track visitors to the Websites. A web beacon (also known as a “tracking pixel” or “clear GIF”) is a clear graphic image (typically a one-pixel tag) that is delivered through a web browser or HTML e-mail, typically in conjunction with a cookie.
Web beacons allows us, for example, to monitor how users move from one page within our websites to another, to track access to our communications, to understand whether users have come to our websites from an online advertisement displayed on a third-party website, to measure how ads have been viewed and to improve site performance.
We do not use technology that recognizes a “do-not-track” signal from your web browser because we do not track users other than for aggregate statistical purposes.
If you have subscribed to or are otherwise receiving PCAOB news or similar information from us by email and no longer want to receive such information in the future, you may opt out of receiving these emails by clicking the “unsubscribe” link at the bottom of those emails you receive or on the unsubscribe page on the Websites. Please allow ample time for us to process your request. If you are having difficulty unsubscribing, please contact us directly at [email protected].
Please note that even if you opt out of receiving emails, you may still receive communications related to the PCAOB’s oversight activities or otherwise as required by law. Also note that we may need to keep information we have collected about you for record-keeping, research and other purposes.
- You request or authorize the release of your personal information.
- We may disclose personal information to our third-party contractors and payment processors who perform services for us in connection with the Websites, or to complete or confirm a transaction or series of transactions that you conduct with us. We may also disclose personal information to service providers or suppliers if the disclosure will enable that party to perform business, professional or technical support for us.
- In accordance with our regulatory function, we post to our Websites certain information reported to the PCAOB by individuals and entities, that may include personal information such as names of reporting entities’ personnel, business and mailing addresses, phone numbers, accounting license numbers, and pending or concluded criminal, civil or administrative actions. The reporting individual or entity is responsible for obtaining any necessary consent or authority for disclosure of such personal information.
- We may also share aggregated or anonymous information that cannot identify you with third parties. For example, we may disclose the number of visitors to our Websites or the number of people who have downloaded a particular document.
We use technology designed to encrypt the transmission of data to us through our Websites, including through our RASR system, through https://payments.pcaobus.org and through https://bdpayments.pcaobus.org. In addition, we take steps to protect all user data we collect against any unauthorized access. However, you should keep in mind that the Websites are run on software, hardware and networks, any component of which may, from time to time, require maintenance or experience problems or breaches of security beyond our control.
While we take steps to protect your personal information and keep it secure, you also play a role in protecting your information. You must maintain the security of your online transactions by not sharing your passwords and account information with any unauthorized parties.
If you are under the age of 18, please do not use or access the Websites. It is not our intention to collect or use personal information from anyone under 18 years of age, and we will not knowingly do so. If we are made aware that we have collected any personal information from children under the age of 18, and are asked to delete such information from our system, we will promptly do so.
If you access the Websites from outside of the United States, information that we collect about you will be transferred to servers inside the United States and maintained indefinitely, which may involve the transfer of information out of your country of origin. By allowing us to collect information about you, you consent to such transfer and processing of your data.
The Public Company Accounting Oversight Board
1666 K Street NW Suite 300
Washington, DC 20006-2803
Last Updated: June 30, 2017
- Updates to this Agreement
- Authorized Use
- Intellectual Property Rights
- User-Submitted Information
- Secure User Accounts
- Changes to the Websites
- Third-Party Content
- Links to Third-Party Websites
- Social Media Pages
- Notice of Copyright Infringement
- Other Policies and Terms
- Child Privacy
- Disclaimer of Warranty
- Limitation of Liability
- Consent to Communication
- Effect of Invalidity
- International Users
- Choice of Law
We may revise or otherwise change or update this Agreement. Please check the "Last Updated" legend at the top of this page to see when this Agreement was last revised. Changes will become effective immediately after they are posted. A current version of this Agreement showing the effective date is always available at this location. We encourage you to periodically review this Agreement to see if there have been any changes that may affect you. If you do not agree to this Agreement as modified, then you must discontinue your use of the Websites. Your continued use of a Website will signify your continued agreement to this Agreement as it may be revised from time to time.
While using a Website, you are required to comply with all applicable statutes, orders, regulations, rules, and other laws. You may not use a Website for any fraudulent or unlawful purpose, and you may not take any action to interfere with a Website or any other user's use of a Website. In addition, we expect users of the Websites to respect the rights and dignity of others. By way of example and not of limitation, you may not (and you expressly agree that you will not) do any of the following, which violate this Agreement:
- Post, upload, share, transmit, distribute, facilitate distribution of or otherwise make available to or through a Website any unlawful, infringing, harmful, harassing, defamatory, threatening, intimidating, fraudulent, tortious, vulgar or otherwise objectionable material of any kind, including unauthorized or unsolicited advertising;
- Reproduce, duplicate or copy any portion of a Website, except as authorized by this Agreement;
- Sell, resell or otherwise exploit for any commercial purposes, the use of or access to a Website or any portion thereof without the prior written consent of the PCAOB;
- Impersonate any person or entity, falsely state or otherwise misrepresent your affiliation with any person or entity in connection with a Website, or express or imply that we endorse any statement you make;
- Violate or attempt to violate the security of a Website;
- Disseminate on a Website any viruses, worms, spyware, adware or other malicious computer code, file or program that is harmful, invasive or may or is intended to damage or hijack the operation of, or monitor the use of, any hardware, software or equipment;
- Use any data mining, bots, spiders, automated tools or similar data gathering and extraction methods, directly or indirectly, on a Website or to collect any information from a Website or any other user of a Website; or
- Assist or permit any persons in violating this Agreement or applicable statutes, orders, regulations, rules, and other laws governing the use of the Websites.
All content ("Content") available through the Websites is protected by copyrights, trademarks or other proprietary rights and laws. Except as set forth herein or otherwise agreed in writing by the PCAOB or other rights owner(s), the use of any Content available on a Website is strictly prohibited.
The PCAOB seeks to ensure that public accounting firms, issuers, investors and the general public have ready access to the rules and standards of the PCAOB, as well as to the forms, releases, orders, notices, guidance, reports, papers and similar materials that the PCAOB disseminates to the public through the Websites ("PCAOB Public Materials"). Subject to third-party copyright noted on the Websites, the PCAOB therefore allows, and will not assert copyright infringement claims based solely on, the use, publication, display or distribution of all or any portion of such PCAOB Public Materials.
You may use the PCAOB Public Materials from the Websites explicitly made available by the PCAOB for public use, provided that you (a) keep intact all copyright and other proprietary notices; (b) use the PCAOB Public Materials pursuant to any associated licenses; (c) obtain consent of any applicable party with respect to third-party copyright, as necessary, (d) use appropriate attribution where feasible (e.g. "Source: The Public Company Accounting Oversight Board, www.pcaobus.org); (e) make no modifications to the PCAOB Public Materials; (f) do not make any additional representations or warranties relating to the PCAOB Public Materials on behalf of the PCAOB; and (g) do not use the PCAOB Public Materials in any way that the PCAOB deems inappropriate or inadvisable in its sole discretion.
Any rights not expressly granted herein are reserved.
You are responsible for any Content you transmit through our Websites. You agree, represent and warrant that any Content you transmit through our Websites or to us is truthful, accurate, not misleading and offered in good faith, and that you have the right to transmit such Content. You shall not upload, post or otherwise make available on or through a Website any Content protected by copyright, trademark or other proprietary right of any third party without the express written permission of the owner of such right(s) or the authority to do so. You shall be solely liable for any damages resulting from any infringement of copyright, trademark or other proprietary rights, or any other harm resulting from such a submission.
We do not want you to, and you should not, send any confidential or proprietary Content to us unless (a) transmitted pursuant to the PCAOB's regulatory activities; (b) specifically requested by us; or (c) provided as tips/referrals/complaints, including those submitted through our Tip & Referral Center. Please note that any Content sent to the PCAOB other than pursuant to (a)-(c) above will be deemed not to be confidential or proprietary.
By submitting Content, other than personally identifiable information or bank account information related to payments made through the Websites, you grant to the PCAOB (or warrant that the owner of such Content has expressly granted to the PCAOB) a royalty-free, perpetual, irrevocable and unrestricted right and license (a) to use, reproduce, display, modify, adapt, publish, translate, transmit, distribute or otherwise make available to others such Content (in whole or in part and for any purpose) worldwide and/or to incorporate it in other works in any form, media or technology now known or hereafter developed; (b) to exercise all copyright, trademark, publicity, privacy and other proprietary rights with regard to such Content; and (c) to use your name, likeness and/or other biographical information in any and all media and/or communications. You also agree that the PCAOB is free to use any ideas, concepts, know-how or techniques that you send to us for any purpose.
Certain portions of our Websites are accessible only to users who have been granted access and given login credentials ("Secure Users"). If you are a Secure User, you agree to accurately maintain and update any information about yourself and your account that you have provided to the PCAOB.
You further agree that you are responsible for all activities that occur under your Secure User account. You are responsible for maintaining the confidentiality of your login credentials and you agree not to share your login credentials with any unauthorized parties. You also agree to notify us promptly of any unauthorized use of your login credentials or any other breach of security that you become aware of involving or relating to a Website by emailing us at [email protected].
The PCAOB reserves the right to take any and all action, as it deems necessary or reasonable to maintain the security of the Websites and your account, including without limitation, terminating your account, changing your password or requesting information to authorize transactions on your account.
WE EXPLICITLY DISCLAIM LIABILITY FOR ANY AND ALL LOSSES AND DAMAGES ARISING FROM YOUR FAILURE TO COMPLY WITH THIS SECTION.
We may make improvements and/or changes to the Websites, add or remove features, or terminate a Website at any time without notice. We (a) reserve the right (but have no obligation) to change the Content or other offerings on the Website, at any time without any notice or liability to you or any other person; and (b) do not warrant that information on the Websites is accurate, complete, reliable, current or error-free. Some jurisdictions may not allow the exclusions and disclaimers of certain implied warranties, so some of the provisions of this section may not apply to you.
Any information, statements, opinions or other Content provided by third parties and made available on our Websites are those of the respective author(s) and not the PCAOB. We do not guarantee the validity, accuracy, truthfulness, completeness, reliability or usefulness of any information, statement, opinion or other Content on our Websites other than from an authorized PCAOB representative acting in his or her official capacity. Under no circumstance will the PCAOB be liable for any loss or damage caused, directly or indirectly, by your reliance on any such third-party Content.
The PCAOB may provide on the Websites, solely as a convenience to users, links to websites operated by third parties. If you use these links, you will leave our Websites. If you decide to visit any linked website, you do so at your own risk and it is your responsibility to take all protective measures to guard against viruses or other destructive elements. The PCAOB does not make any warranty or representation regarding, or endorse or otherwise sponsor, any linked websites or the information appearing thereon or any of the products or services described thereon. Links do not imply that the PCAOB is legally authorized to use any trademark, trade name, logo or copyright symbol displayed in or accessible through the links, or that any linked website is authorized to use any trademark, trade name, logo or copyright symbol of the PCAOB.
YOU AGREE THAT YOUR USE OF THIRD-PARTY WEBSITES AND RESOURCES, INCLUDING WITHOUT LIMITATION YOUR USE OF ANY CONTENT, INFORMATION, DATA, ADVERTISING, PRODUCTS OR OTHER MATERIALS ON OR AVAILABLE THROUGH SUCH WEBSITES AND RESOURCES, IS AT YOUR OWN RISK AND IS SUBJECT TO THE TERMS AND CONDITIONS OF USE APPLICABLE TO SUCH WEBSITES AND RESOURCES.
If you believe that any Content on a Website infringes upon any copyright which you own or control, you may send a written notification, containing the information required under 17 U.S.C. §512(c)(3), to our Designated Copyright Agent as set forth below.
Designated Copyright Agent: PCAOB General Counsel
Email: [email protected]
If any user of the Websites is deemed to be a repeat copyright infringer, the PCAOB will terminate such user's license to use the Websites.
The Websites and this Agreement are in effect until terminated by the PCAOB. In addition to any right or remedy that may be available to the PCAOB under applicable law, and subject to regulatory requirements, the PCAOB may suspend, limit or terminate all or a portion of your access to the Websites or any of their features at any time with or without notice and with or without cause, including without limitation, if the PCAOB believes that you have violated or acted inconsistently with the letter or spirit of this Agreement. The provisions of this Agreement concerning authorized use, intellectual property rights, user-submitted information, disclaimer of warranty, limitation of liability and indemnity, as well as any other provisions that by their nature should survive, shall survive any such termination.
You agree that if your use of the Websites is terminated pursuant to this Agreement, you will not attempt to use a Website under any name, real or assumed. You further agree that if you violate this restriction after your use of the Websites is terminated, you will indemnify and hold us harmless from any and all liability that we may incur therefor. We reserve the right to have all violators prosecuted to the fullest extent of the law.
If you are under the age of 18, please do not use or access the Websites. It is not our intention to collect or use personal information from anyone under 18 years of age, and we will not knowingly do so. If we are made aware that we have collected any personal information from children under the age of 18 and are asked to delete such information from our system, we will promptly do so.
THE PCAOB DOES NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE USE, VALIDITY, ACCURACY, RELIABILITY OF, OR OTHERWISE RESPECTING THE CONTENT AVAILABLE ON THE WEBSITES OR ANY OTHER WEBSITES LINKED TO OR FROM THE WEBSITES. DOWNLOADING OR OTHERWISE OBTAINING ANY CONTENT THROUGH THE WEBSITES IS DONE AT YOUR OWN RISK. THE CONTENT OF THE WEBSITES IS PROVIDED "AS IS" AND ON AN "AS AVAILABLE" BASIS, WITHOUT WARRANTIES OF ANY KIND EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT POSSIBLE UNDER APPLICABLE LAW, THE PCAOB DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT.
THE PCAOB AND EACH OF ITS BOARD MEMBERS, DIRECTORS, OFFICERS, EMPLOYEES, AGENTS AND CONTRACTORS (COLLECTIVELY, THE "RELEASEES") WILL NOT BE LIABLE FOR ANY DAMAGES OF ANY KIND ARISING OUT OF OR RELATING TO THE USE OF OR THE INABILITY TO USE THE WEBSITES, THE WEBSITES' CONTENT OR LINKS, INCLUDING BUT NOT LIMITED TO DAMAGES CAUSED BY OR RELATED TO ERRORS, OMISSIONS, INTERRUPTIONS, DEFECTS, DELAYs IN OPERATION OR TRANSMISSION, COMPUTER VIRUSES OR LINE FAILURES. THE RELEASEES SHALL NOT HAVE ANY LIABILITY OR RESPONSIBILITY FOR ANY ACTS, OMISSIONS OR CONDUCT OF ANY USER OR OTHER THIRD PARTY.
THE RELEASEES WILL ALSO NOT BE LIABLE FOR ANY INDIRECT, SPECIAL, INCIDENTAL, EXEMPLARY OR CONSEQUENTIAL DAMAGES, EVEN IF THEY HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. SOME JURISDICTIONS DO NOT ALLOW THE EXCLUSION OR LIMITATION OF INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATIONS MAY NOT APPLY TO YOU.
IF ANY PORTION OF THIS LIMITATION OF LIABILITY IS FOUND TO BE INVALID OR UNENFORCEABLE FOR ANY REASON, THEN THE AGGREGATE LIABILITY OF THE RELEASEES SHALL NOT EXCEED ONE HUNDRED DOLLARS ($100).
You agree to indemnify and hold harmless the PCAOB and its Board members, directors, officers, employees, agents and contractors from and against any and all claims, damages, losses, costs (including without limitation reasonable attorneys' fees) or other expenses that arise directly or indirectly out of or from (a) your breach of any provision of this Agreement; (b) your activities in connection with the Websites; or (c) unsolicited information you provide to the PCAOB through the Websites.
If you provide us with a telephone number or email address, you expressly agree that we, or our authorized agents, can use that number or email address to contact you.
When you use the Websites or send emails to the PCAOB, you are communicating with the PCAOB electronically. You consent to receive electronically any communications related to your use of the Websites. We may communicate with you by email or by posting notices on the Websites. You agree that all agreements, notices, disclosures and other communications that are provided to you electronically satisfy any legal requirement that such communications be in writing. All notices from the PCAOB intended for receipt by a user in connection with the Websites shall be deemed delivered and effective when sent to the email address provided by the user on or through the Websites.
In the event a court having jurisdiction finds any portion of this Agreement unenforceable, that portion shall not be effective and the remainder of this Agreement shall remain effective.
No waiver, express or implied, by either party of any breach of or default under this Agreement will constitute a continuing waiver of such breach or default or be deemed to be a waiver of any preceding or subsequent breach or default.
The Websites are controlled, operated and administered by the PCAOB (or its licensees) from its offices within the United States of America and are not intended to subject the PCAOB to the laws or jurisdiction of any state, country or territory other than that of the United States. THE PCAOB DOES NOT REPRESENT OR WARRANT THAT THE WEBSITES OR ANY PART THEREOF ARE APPROPRIATE OR AVAILABLE FOR USE IN ANY PARTICULAR JURISDICTION OTHER THAN THE UNITED STATES. Those who choose to access the Websites do so on their own initiative and at their own risk, and are responsible for complying with all statutes, orders, regulations, rules and other laws of applicable jurisdictions.
If you have questions about this Agreement, or if you have technical questions about the operation of the Websites, please contact us via email at: [email protected].