Kim and Lee Corporation, CPA's is now registered with the Public Company Accounting Oversight Board (PCAOB). The PCAOB is the private-sector nonprofit corporation created by the Sarbanes-Oxley Act to oversee the auditors of public companies. The PCAOB is also charged with promulgating auditing and related attestation and ethics standards for audits and reviews of public companies. Section 102 of the Sarbanes-Oxley Act prohibits accounting firms that are not registered with the PCAOB from preparing or issuing audit reports on U.S. public companies and from participating in such audits.