Question: In the country with the most tornadoes in the world, what's the equivalent of the body that appoints the members of the public company accounting oversight board?

<P0-S0> the auditor's report on the financial statements typically provides very limited details on the procedures and findings of the audit. <P0-S1> in contrast, auditors provide much more detail to the board of directors or to the audit committee of the board. <P0-S2> beginning in 2002, many countries have tasked the audit committee with primary responsibility over the audit. <P0-S3> for example, in the united states, section 204 of the sarbanes - oxley act passed in 2002 required auditors to communicate certain information to audit committees, which were required to be entirely independent, and also made the audit committee responsible for the auditor's hiring. <P0-S4> in august 2012, the u.s. public company accounting oversight board finalized auditing standard no. <P0-S5> 16, which requires additional communications to the audit committee. <SEP> <P1-S0> The United States averaged 1,274 tornadoes per year in the last decade while Canada reports nearly 100 annually (largely in the southern regions). <P1-S1> However, the UK has most tornadoes per area per year, 0.14 per 1000 km2, although these tornadoes are generally weak, and many other European countries have a similar number of tornadoes per area. <SEP> <P2-S0> Two Board members must be Certified Public Accountants. <P2-S1> If the PCAOB Chairman is one of them, he or she may not have been a practicing CPA for at least five years prior to being appointed to the board. <P2-S2> The PCAOB has five Board members, including a Chairman, each of whom is appointed by the SEC, after consultation with the Chairman of the Board of Governors of the Federal Reserve System and the Secretary of the Treasury. <P2-S3> Each member serves full - time, for staggered five - year terms. <P2-S4> The Board's budget, approved by the SEC each year, is funded by fees paid by the companies and broker - dealers who rely on the audit firms overseen by the Board. <P2-S5> The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington. <SEP> <P3-S0> There is no common name for securities commission or financial regulatory agency in each country. <P3-S1> Naming has become more complicated as some governments have consolidated or merged organisations and given them a wider remit. <P3-S2> They sometimes contain the term securities and commission. <P3-S3> Such as the Securities and Exchange Commission of the US or Securities and Futures Commission (Hong Kong). <P3-S4> A number also have names based on Financial Authority, such as the Financial Services Authority of the UK or Financial Supervisory Authority (Sweden) or variations such as the Financial Services Agency (Japan). <SEP> <P4-S0> in terms of ship categories, greek companies have 22.6% of the world's tankers and 16.1% of the world's bulk carriers (in dwt). <P4-S1> an additional equivalent of 27.45% of the world's tanker dwt is on order, with another 12.7% of bulk carriers also on order. <P4-S2> shipping accounts for an estimated 6% of greek gdp, employs about 160,000 people (4% of the workforce), and represents 1/3 of the country's trade deficit. <P4-S3> earnings from shipping amounted to €14.1 billion in 2011, while between 2000 and 2010 greek shipping contributed a total of €140 billion (half of the country's public debt in 2009 and 3.5 times the receipts from the european union in the period 2000–2013). <P4-S4> the 2011 ecsa report showed that there are approximately 750 greek shipping companies in operation.