The Public Company Accounting Oversight Board filed a motion to dismiss a constitutional challenge to its legality this week based on a number of procedural points.

In a U.S. District Court filing in Washington, the PCAOB said that the Free Enterprise Fund lacks legal standing because the anti-tax group didn't allege sufficient injury. The motion also alleges that the group failed to follow provisions of the Sarbanes-Oxley Act requiring board decisions to be appealed to the courts only after the Securities and Exchange Commission rejected the appeal.

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