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| Tekijä: | Miller, R. I. Pashkoff, P. H. |
| Otsikko: | Regulations under the Sarbanes-Oxley Act |
| Lehti: | Journal of Accountancy
2002 : OCT, VOL. 194:4, p. 33-37 |
| Asiasana: | REGULATIONS ACCOUNTING PUBLIC COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | The Sarbanes-Oxley act of 2002 is a major reform package mandating the most far-reaching changes Congress has imposed on the business world since FDR's New Deal. The act establishes the public company Accounting Oversight Board (PCAOB) to regulate accounting professionals that audit the financial statements of public companies. The new board's operations are subject to direct and substantial SEC oversight. Once the sec determines the board is organized and can accept its responsibilities (which could occur prior to April 26), public accounting firms have 180 days to register with the board or cease all participation in public company audits. |
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