search query: @author Smith, D. B. / total: 6
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| Author: | Ettredge, M. L. Smith, D. B. Stone, M. S. |
| Title: | How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter |
| Journal: | Auditing: A Journal of Practice and Theory
2001 : MAR, VOL. 20:1, p. 29-44 |
| Index terms: | AUDITORS CHANGE PRIVATE COMPANIES PUBLIC COMPANIES |
| Language: | eng |
| Abstract: | The AICPA SEC Practice Section (SECPS) notification rule requires a member firm to notify its former client and the Chief Accountant of the SEC in writing within five business days of the date it determines the client-auditor relationship has ended. The rule is unique because it was developed and is enforced by a private organization (the AICPA) to assist a public organization (the SEC) in fulfilling its charge of ensuring full and timely disclosure. An SECPS educational effort to make members aware of their notification responsibilities recently ended. This paper evaluates the effectiveness of the SECPS educational effort and the SECPS notification letter. |
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