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- Lucy outlines US deal.
- Byline: Fiona Buffini Oct 19, 2006 (The Australian Financial Review - ABIX via COMTEX) -- Australia's securities regulator will be able to share information with overseas counterparts following the passage of new laws. Involvement between the Australian Securities & Investments Commission ASIC...
- Research articles 2006-10-19
- Outsource providers.
- Byline: Paul Reid and Grahame Nanson Oct 09, 2006 (CA Charter - ABIX via COMTEX) -- The Public Company Accounting Oversight Board PCAOB has developed Auditing Standard no 2 draft. Some elements of the standard deal with outsource providers when...
- Research articles 2006-10-09
- The trouble with SOX.
- Byline: Ramona Dzinkowski Aug 03, 2006 (INTHEBLACK - ABIX via COMTEX) -- Section 404 of the Sarbanes-Oxley Act is a source of controversy among US finance officers. In May 2006, the Public Company Accounting Oversight Board and the US Securities & Exchange Commission organised...
- Research articles 2006-08-03
- New PCAOB chair named
- Federal Reserve Board Governor Mark W. Olson has been named as the new chair of the five-member Public Company Accounting Oversight Board PCAOB for a term running until 2010. SEC Chair Christopher Cox said that Olson's experience as a central banker, his background in securities law, his expertise as...
- Research articles 2006-07-01
- SOX legal challenge misses point.
- Byline: Stuart Fagg Mar 10, 2006 (Lawyers Weekly - ABIX via COMTEX) -- The Public Company Accounting Oversight Board PCAOB is under attack from conservative politicians. The Free Enterprise Foundation has filed a lawsuit in the US District Court in Washington, claiming...
- Research articles 2006-03-10
- Guarding the guardians: Sarbanes-Oxley brought about the Public Company Accounting Oversight Board. But can this new regulator help restore investor confidence?
- Now that the Public Company Accounting Oversight Board PCAOB has completed its first year of full-scale inspections of audit firms, it seems doubtful it can fulfill its Congressionally mandated mission within the prescribed period of time. Three years after the PCAOB was formed, this new regulatory body appears to...
- Research articles 2005-08-01
- Companies sensing a big chill with auditors: the outside auditor-corporate client relationship has changed considerably in the advent of Sarbanes-Oxley and the PCAOB rules. Stricter standards and an insistence on independence have created uncertainty and
- The rules fashioned by the Sarbanes-Oxley Act have been the source of a lot of grumbling, and not a little public criticism. H. Rodgin Cohen, chairman of the Sullivan & Cromwell law firm, has compared Sarbanes-Oxley to the Patriot Act passed in the wake of the 9/11...
- Research articles 2005-06-01
- PCAOB facilitates whistleblowing
- THE U.S. PUBLIC Company Accounting Oversight Board PCAOB recently began accepting enforcement tips and complaints via a new online form and toll-free number. The new system is aimed at helping individuals provide the PCAOB with information concerning any matter relating to the board and its work under the U.S. Sarbanes-Oxley...
- Research articles 2004-10-01
- PCAOB Chair Signals Expansion of SOX to "Other Contexts"
- The head of the Public Company Accounting Oversight Board PCAOB is looking for PCAOB standards to apply beyond public company audits. PCAOB Chair William McDonough also called on Ohio CPAs to help restore confidence in American business during his speech at The Ohio Society's Members Summit and Annual Meeting....
- Research articles 2004-07-01
- SEC publishes notice of PCAOB standard on wording in audit reports
- A reference to generally accepted auditing standards GAAS in auditors' reports would no longer be appropriate or necessary if the proposed Public Company Accounting Oversight Board PCAOB Auditing Standard No. 1 is adopted. The new standard entitled "References in Auditors' Reports to the Standards of the Public Company Accounting Oversight...
- Research articles 2004-05-01
- The PCAOB Speaks for the First Time; All 5 Board Members, Including Chairman William J. McDonough, to Participate
- News Advisory: "The PCAOB Speaks," sponsored by the Practising Law Institute and the Public Company Accounting Oversight Board, will be held on May 5, 2004 in Washington, D.C. For the first time ever, the chairman, all five board members, and newly hired senior staff from Operations, Registration and Inspection,...
- Research articles 2004-04-01
- William J. McDonough to Receive FPA Medal at Financial Services Dinner
- William J. McDonough, chairman of the Public Company Accounting Oversight Board, will deliver the keynote address at the Foreign Policy Association's 2004 Financial Services Dinner on Wednesday, March 3 at The Pierre Hotel in New York City. McDonough will be awarded the FPA Medal, joining a prestigious list of past...
- Research articles 2004-02-26
- PCAOB chairman shares perspectives on business—to be featured at members conference
- William McDonough, chair of the Public Company Accounting Oversight Board PCAOB, will be the featured speaker at this year's Members Summit June 15, 2003. In January, McDonough spoke with the editorial staff at USA Today on a variety of issues impacting the business culture. [ILLUSTRATION OMITTED] Creation...
- Research articles 2004-03-01
- BREAKING THE MARKET'S DEPENDENCE ON INDEPENDENCE: AN ALTERNATIVE TO THE "INDEPENDENT" OUTSIDE AUDITOR
- INTRODUCTIONA cornerstone of financial reporting by public companies is the requirement that their annual financial statements be audited by independent outside auditors. As a result of the rising tide of financial misstatements by public companies, however, there have been serious concerns as to whether outside auditors adequately carried out their...
- Research articles 2004-01-01
- Q&A.
- As special counsel to the Public Company Accounting Oversight Board, Mary Sjoquist works to formulate rules required by the Sarbanes-Oxley Act of 2002 and other policies affecting public accounting firms. Previously, she was a partner at the Patton Boggs LLP law firm in Washington, D.C. and she worked for four...
- Research articles 2003-11-10
- Public company accounting oversight board update
- The following are the latest actions of the PCAOB New Standard Requires Auditor to Identify Internal Weaknesses in Writing The new standard would require an auditor to communicate in writing to the company's management and audit committee all significant deficiencies and material weaknesses of which the auditor is...
- Research articles 2003-11-01
- Some thoughts on an agenda for the Public Company Accounting Oversight Board.
- INTRODUCTION The Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley) (1) was enacted in response to widespread concern that there is "a serious problem in financial reporting and disclosure" and that "Enron and like cases are aberrational only in size and severity," (2) The Act ...
- Research articles 2003-11-01
- Pact on registration of auditing firms is close for EU, US.
- Oct 17, 2003 (The Asian Wall Street Journal - ABIX via COMTEX) The Sarbanes-Oxley Act requires European auditors to register in America if their clients trade in the US. The stipulation has caused controversy among many European firms, which have criticised the proposal...
- Research articles 2003-10-22
- PCAOB registration deadline fast approaching; auditors of non-public broker-dealers get extension to 2005
- Public accounting firms that audit the financial statements of "issuers" are reminded of the Oct. 22 deadline to register with the Public Company Accounting Oversight Board. Since the board can take up to 45 days to review and approve an application, firms should submit their applications by Sept. 7.However, on...
- Research articles 2003-09-01
- PCAOB launches new Web site
- The Public Company Accounting Oversight Board PCAOB has launched a Web site for those who want to keep up to date on the latest news and information regarding the Sarbanes-Oxley Act and the activities of the Board. The site--www.pcaobus.org--features the briefing papers and working papers regarding the Board's: ...
- Research articles 2003-07-01
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