The US Public Company Accounting Oversight Board is facing a new constitutional challenge before the Supreme Court.

The PCAOB has already won similar battles in lower courts in the US, brought by the Free Enterprise Fund and Beckstead & Watts, webCPA.com reported.

Now an advocacy group plans to take the challenge further, to the US's highest court.

The grounds for the challenge are that the body violates the constitution because appointments are made not by the president with the advice and consent of the Senate, but by the SEC acting as a body. The US constitution require direct individual accountability.

PCAOB spokesperson Lucy Harvey declined to comment on the latest action, the website reported, but did say: 'We are pleased with the court's decision and look forward to continuing to fulfill the mandate given us by Congress to protect the interests of investors.'

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