Tag: SOX

This is the first segment of a five part series examining issues arising in SEC Enforcement Actions relating to issuers from the PRC whose shares are traded in the U.S. Introduction Chinese issuers, their executives and their auditors have been …

The SEC and Chinese Issuers: Transparency And Accountability Read More »

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Auditor independence is a key provision in the Sarbanes Oxley Act of 2002. In the wake of the Enron, Worldcom and other scandals the Act focused in part on auditor independence and audit quality, creating the Public Company Accounting Oversight …

PCAOB CONSIDERS MANDATORY AUDIT FIRM ROTATION Read More »

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