Tag Archives: hearing

Enforcement

September 29, 2003 Eyes on Enforcement Section 105 of the Sarbanes-Oxley Act of 2002 grants the PCAOB broad investigative and disciplinary authority over registered public accounting firms and persons associated with such firms. To implement this authority, Section 105(a) directs the Board to establish, by rule, fair procedures for the investigation and discipline of registered…

Written on September 29, 2003 at 4:35 pm, by

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