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Title: PCAOB

Essay Details

Subject: Business
Date: February 2, 2006
Length: 6 / 1606
No of views: 0
Essay rating: good 0, average 0, bad 0 (total score: 0)

Essay text:

The chair of the PCAOB may be a CPA, but only if he has been out of practice for at least five years. "The members must be independent of the accounting profession as no member may, concurrent with service on the board, share in any of the profits of, or receive payments from, a public accounting firm, other than fixed payment such as retirement payments" (4)...

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All members of the PCAOB must be appointed by the Securities and Exchange Commission (SEC). The board performs various jobs which include: "oversee the audit of public companies, establish audit report standards and rules, inspect, investigate and enforce compliance on the part of registered public accounting firms and those associated with the firms" (4)...

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