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    <title>The Minutes of Paul Atkins on oversight</title>
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    <description>Everything Paul Atkins has said on oversight: 2 verbatim quotes from August 2026, each with a timestamp and a link to the recording it came from.</description>
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      <title>Atkins describes the PCAOB&#x27;s oversight functions over public company and broker-dealer audits.</title>
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      <description>“The PCAOB was established by the Sarbanes-Oxley Act of 2002 (the “Act”) and oversees the audits of the financial statements of public companies, brokers, and dealers through registration, standard-setting, inspection, and disciplinary programs.” — SEC speeches and statements</description>
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