Sec 104 - Inspections of Registered Public Accounting Firms

Section 104 of the Sarbanes-Oxley Act authorizes the Public Company Accounting Oversight Board to conduct periodic inspections of registered public accounting firms that audit publicly traded companies, evaluating their compliance with quality-control standards and independence rules. The inspections aim to identify deficiencies, enforce remedial actions, and enhance overall audit quality, thereby protecting investors and reinforcing market confidence.