The Auditor for the Auditors' Auditor: Accounting for the Unitary Executive in Free Enterprise Fund v. Public Company Accounting Oversight Board

Abstract

This Comment will argue that, in light of the Free Enterprise case, the unitary executive doctrine should inspire Congress's reconsideration of the PCAOB, and agencies similar to it, because the Board's functions will be more accountable and more effective under executive leadership.

Part II of this Comment presents a brief history of the unitary executive view as well as Supreme Court precedent shaping the issue. Part III addresses the current state of law defined by Free Enterprise as well as the purpose behind the Sarbanes-Oxley Act and the PCAOB. Part IV analyzes problems with the PCAOB and discusses how separation of powers and the unitary executive doctrine would work to encourage transparency and accountability for the PCAOB. Part V concludes this Comment with final thoughts on the issues at stake in the structure of the PCAOB.