Which organizations either directly regulate or oversee accountants and auditors?

Accountants and auditors are primarily regulated by organizations such as the Public Company Accounting Oversight Board (PCAOB) in the United States, which oversees the audits of public companies. Additionally, the American Institute of Certified Public Accountants (AICPA) sets professional standards and ethics for CPAs. In many countries, national accounting boards or regulatory authorities also play a role in overseeing the profession, ensuring compliance with relevant laws and standards. Internationally, the International Federation of Accountants (IFAC) promotes global standards and practices for the accounting profession.