Final answer:
The inspections completed by the PCAOB to assess an accounting firm's compliance are provided for in the Sarbanes-Oxley Act.
Step-by-step explanation:
The inspections completed by the PCAOB to assess an accounting firm's compliance are provided for in the Sarbanes-Oxley Act. The Sarbanes-Oxley Act, which was implemented in response to major accounting scandals, is a federal law that establishes auditing and reporting requirements for public companies. It created the PCAOB as a regulatory body responsible for overseeing audits of public companies.