Critical Issues in the Sarbanes-Oxley Act: Public Company Accounting and Oversight Board

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ISBN: 9781422421796
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This pamphlet is designed for lawyers, accountants, corporate officials, students, and others who are seeking an introduction to, and overview of the Public Company Accounting and Oversight Board. It does not cover every issue about PCAOB procedures or the law governing public company audits, but it does cover the most frequently encountered ones, and will guide readers to the official pronouncements of the Board, the SEC, and other primary sources. The pamphlet provides information on

* The establishment and organization of the PCAOB
* Authority of the PCAOB and Securities Exchange Commission oversight
* Registration and establishment of professional standards
* Inspections and investigations by the PCAOB
* Disciplinary proceedings by the PCAOB, and
* Accounting standards, ethics and independence issues.

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Table of Contents

I. Introduction 
II. Establishment and Organization of the Board
III. Authority of the Board
IV. Funding the Board and FASB
V. Registration of Accounting Firms
VI. Establishment of Professional Standards
VII. Inspections of Accounting Firms
VIII. Investigations
IX. Disciplinary Proceedings
X. Rules of Board Procedure
XI. Foreign Accounting Firms
XII. SEC Oversight of the Board
XIII. Accounting Standards
XIV. Ethics and Independence
XV. Additional Material