Washington (Jan. 8, 2003) -- In a twist of regulatory irony, the Public Company Accounting Oversight Board is opening its headquarters in an office building that once served as the Washington D.C. home to former Big Five accounting firm Andersen, according to Reuters.

Andersen's former digs in the building along K Street will now be occupied by the board, which was formed as a result of the passage of Sarbanes-Oxley. The board is scheduled to hold its first official meeting Jan. 9 but that meeting will be held at the Securities and Exchange Commission.

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