The Public Company Accounting Oversight Board published a proposed rule designed to create a framework for determinations to be made under the Holding Foreign Companies Accountable Act passed last year (HFCAA). That Act amends the Sarbanes-Oxley Act of 2002 or …
Tag: PCAOB
Audit Firm Fails To Register with or Apply the Standards of the PCAOB
Commission administrative proceedings naming auditors as respondents typically focus on a failure to properly conduct the audit in accord with PCAOB standards. Many are essentially audit failures where so little work was done that it is questionable if the firm …
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