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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 1053 |
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The PCAOB's adopts its rulemaking process as a result of the adoption of rules that are then submitted to the SEC for approval. PCAOB rules do not take effect unless approved by the SEC. PCAOB rules include auditing and related professional practice standards, forms, and the board's bylaws and code of ethics...
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The boards aim the same as SEC and FASB, is to protect investors and other stakeholders of a public company by ensuring that the auditor of a company's financial statements has followed strict guidelines. But what authority enforcement do they possess?
The PCAOB was established as a result of the creation of the Sarbanes-Oxley Act of 2002 (Public Law 107-204, July 30, 2002) (PCOBA [PCOBA],1)...
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General points of the essay
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Submitted By Dchayrez On September 28, 2007
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