Keep current on implementation of Sarbanes-Oxley Act, PCAOB actions. (regulatory matters).
With numerous implementing proposals contemplated by the Securities and Exchange Commission, often with comment periods of just 30 days, and the creation of the Public Company Accounting Oversight Board The Public Company Accounting Oversight Board (or PCAOB) (sometimes called "Peekaboo") is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. , the AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). has created a "Sarbanes-Oxley Act/PCAOB Implementation Central" page on www.aicpa.org. There, members can find or link to a summary of the Sarbanes-Oxley Act See SOX. , the timetable for SEC proposals, SEC rulemaking actions, AICPA comment letters in response to those proposals, and news of the latest developments in implementing the Act.
Under law, the PCAOB PCAOB Public Company Accounting Oversight Board must be operational by Apr 23. Given this deadline, the SEC and PCAOB are moving quickly to comply.
[computer] www.aicpa.org/sarbanes/index.asp
COPYRIGHT 2002 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2002, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.
|
Reader Opinion