Through the Investigation and Discipline Commission, POB independently initiates the investigation and disciplinary process against statutory auditors, audit firms, and certified accountants, regardless of the procedures followed by professional organizations.

Additionally, within the framework of overseeing and safeguarding the public interest, POB, through the Investigation and Discipline Commission, conducts investigative procedures and disciplinary measures against professional organizations as well as other entities that violate the laws and regulations related to auditing.