What oversight body was established by the Sarbanes-Oxley Act of 2002?

The Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board (PCAOB). This body was created to oversee the audits of public companies to protect the interests of investors. The PCAOB's main duties include establishing auditing and related professional practice standards for registered public accounting firms, conducting inspections of those firms' audits, and enforcing compliance with the act's requirements.

The establishment of the PCAOB aimed to restore public confidence in the integrity of financial reporting and accountability in response to corporate scandals. By implementing rigorous oversight of auditing practices, the Board ensures that the independent audit process can help in safeguarding the accuracy of financial statements, ultimately benefiting investors and the market as a whole.

The other options listed are not recognized or aligned with the provisions established by the Sarbanes-Oxley Act, further emphasizing the uniqueness and importance of the PCAOB within the regulatory framework it set.