That depends of the laws of the country in which the company is registered. As you have not specified this in your question we can not provide you with a precise answer. Please take care to make your questions precise.
CPAs who do not audit the financial statements of publicly listed companies do not fall under the jurisdiction of the SEC and the PCAOB.
Public as in you can buy and sell its shares? no... Audit companies are based on partnerships... so no stockholders...
Audit is not necessary for all companies, in some countries the small companies are exempt from audit.
PCAOB
when the audit is not a statutory requirement , but is conducted at the desire of owners , such an audit is private audit . the audit is conducted primarily forr their own interest. At times the private audit may become a requirement under tax laws , if the turnover exceeds a specified limit. private audit is of the following types : 1 audit of sole proprietorship 2 ,, ,, partnership firms 3 ,, ,, individuals accounts 4 ,, ,, institutions not covered by statutory audit
If company wants to go to public for issuance of shares or already issued shares to public then it is statutary requirement to conduct external audit and provide audited accounting statements.
Roles and responsibilities of audit committees are disclosed in the annual proxy statements of publicly owned companies.
CPAs who do not audit the financial statements of publicly listed companies do not fall under the jurisdiction of the SEC and the PCAOB.
The PCAOB is a corporation that was established by Congress in order to audit various public companies. This protects the consumers of these companies.
Public as in you can buy and sell its shares? no... Audit companies are based on partnerships... so no stockholders...
Audit is not necessary for all companies, in some countries the small companies are exempt from audit.
public policy
Companies that provide IRS audit help to the public are H&R Block, FreeTaxUSA, and various local law agencies throughout the country like Kahn Tax Law in both North Carolina and San Diego.
an audit by an independent organization
public sector audit is different from private sector audit
PCAOB
Reviews are used for quarterly financial statements of publicly held companies.