In this episode, hosts Dottie Schindlinger and Meghan Day delve into the creation and legacy of the Public Company Accounting Oversight Board (PCAOB) with insights from notable guests. Mike Levy discusses the implications of a congressional bill which proposed to eliminate the PCAOB and transfer its responsibilities to the SEC. Sherron Watkins and Cynthia Cooper, known for exposing the Enron and WorldCom frauds respectively, share their perspectives on the importance of maintaining strong audit oversight and the potential consequences of dismantling the PCAOB and similar audit oversight bodies.