Tag Archives: Sarbanes-Oxley

NASBA Board Urges AICPA to Withdraw Private Company Accounting Proposal

NASHVILLE, TENN. (January 29, 2013) – The Board of Directors of the National Association of State Boards of Accountancy (NASBA) at its January 25, 2013, meeting unanimously voted to adopt a resolution regarding the American Institute of Certified Public Accountants’ (AICPA) exposure draft: Proposed Financial Reporting Framework for Small- and Medium-Sized Entities (FRF-SME). In that…

PCAOB Center for Enforcement Tips, Complaints and other Information

You can provide the PCAOB with information concerning any matter relating to the PCAOB and its responsibilities under the Sarbanes-Oxley Act of 2002. Here, you can: (1) file a complaint or provide us with tips on potential violations by a registered public accounting firm or its associated persons, of the Act, the rules of the…

Keeping the Company Clean

Summer 2009 Internal Auditors Help Prevent Inappropriate Activities From Being Swept Away CORPORATE ETHICS IS A SLIPPERY BEAST, confounding, as it does, internal auditors’ efforts to label it, track it, and participate in managing it. Conceptual issues such as tone at the top, standards of ethical corporate behavior, and assurances that employees act appropriately may…

2008 Sarbanes-Oxley, SEC and PCAOB Conference, Charles D. Niemeier, Keynote Address

September 10, 2008 This document contains the keynote speech on Recent International Initiatives, given at the 2008 Sarbanes-Oxley, SEC and PCAOB Conference by Charles D. Niemeier, Board Member of the Public Company Accounting Oversight Board (PCAOB) See Full Presentation:PCAOB Keynote Address

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…

SOX Assesing the Impact

June 2003 This paper was developed as a resource guide for participants at the June 2003 Regional Meetings of the National Association of State Boards of Accountancy. The short summaries give brief overviews of the topics to be considered and are coupled with discussion questions and references to source documents. Following the Enron and WorldCom…