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Topic: Miscellaneous
Number of pages / Number of words: 4 / 1028
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CPA firms that provide audit reports for 100 or more issuers will be inspected annually by the board; other firms can expect to be inspected at least once every three years.

4. The Board also has the authority to investigate firms who are perceived to be in violation of a certain act, rules or provision...


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The Board also has the authority to investigate firms who are perceived to be in violation of a certain act, rules or provision.

5. The New Public Company Accounting Oversight Board (PCAOB) will be required to cooperate with professional accountant groups and advisory groups to increase the effectiveness of the standards setting process...


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