Question: What is the equivalent of the appointer of members of the public company accounting oversight board in the country whose charities benefit from the IBM partnership with Pennies?

<P0-S0> the motto of the orchestra is "music for all". <P0-S1> in that spirit, the orchestra conducts active outreach programs in the boston public schools and has strong links to other local school systems and civic organizations. <P0-S2> the 2007-2008 season concluded with a benefit concert at the kennedy library attended by the mayor of boston, thomas menino, honoring the orchestra's partnership with john hancock financial services. <P0-S3> under this partnership, members of the orchestra have been offering supplemental music education programs in the oliver h. perry elementary school in south boston. <SEP> <P1-S0> 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. <P1-S1> Two Board members must be Certified Public Accountants. <P1-S2> 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. <P1-S3> Each member serves full - time, for staggered five - year terms. <P1-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. <P1-S5> The organization has a staff of about 800 and offices in 11 states in addition to its headquarters in Washington. <SEP> <P2-S0> the financial accounting standards board (fasb) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (gaap) within the united states in the public's interest. <P2-S1> the securities and exchange commission (sec) designated the fasb as the organization responsible for setting accounting standards for public companies in the u.s. the fasb replaced the american institute of certified public accountants' (aicpa) accounting principles board (apb) on july 1, 1973. <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> IBM also holds the SmartCamp program globally. <P4-S1> The program searches for fresh start-up companies that IBM can partner with to solve world problems. <P4-S2> IBM holds 17 SmartCamp events around the world. <P4-S3> Since July 2011, IBM has partnered with Pennies, the electronic charity box, and produced a software solution for IBM retail customers that provides an easy way to donate money when paying in-store by credit or debit card. <P4-S4> Customers donate just a few pence (1p-99p) a time and every donation goes to UK charities.