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| Topic: |
Business
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| Number of pages / Number of words: |
6 / 1584 |
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"The PCAOB is a brand-new organization, for which the SEC has oversight responsibility, as it does for FASB. As a practical matter, the SEC coordinates its oversight of both organizations through OCA." (Colson 2004) The Office of the Chief Accountant is responsible for establishing and enforcing accounting and auditing policy...
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The office is to enhance the transparency and relevancy of financial reporting, and improving the professional performance of public company auditors in order to ensure that financial statements used for investment decisions are presented fairly and have credibility. "OCA is at the hub of lots of activity within the SEC, much of which includes the preparer community...
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