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PCAOB and FASB receive SEC approval. (Highlights).


Following an evaluation it made in keeping with the Sarbanes-Oxley Act See SOX. , the commission determined the Public Company Accounting Oversight
For Oversight in Wikipedia, see Wikipedia:Oversight.


Oversight may refer to:
  • Government regulation — The role of an official authority in regulating a separate authority.
 Board's structure and capacity enabled it to carry out the act's requirements and enforce public companies' compliance with it. After a separate but similar assessment required under the act, the SEC reaffirmed that FASB FASB

See: Financial Accounting Standards Board


FASB

See Financial Accounting Standards Board (FASB).
 satisfied all criteria an accounting standard setter setter: see sporting dog.
setter

Any of three breeds derived from a medieval hunting dog that would set (lie down) when it found birds so that it and the birds could be covered with a net. Setters have long hair on the ears, chest, legs, and tail.
 must meet for the commission to generally accept its pronouncements for the purpose of submitting securities filings.
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Article Details
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Publication:Journal of Accountancy
Date:Jun 1, 2003
Words:77
Previous Article:SEC requires insider holdings reports online. (Highlights).
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