Author: United States. General Accounting Office Publisher: Nova Publishers ISBN: 9781604565034 Category : Business & Economics Languages : en Pages : 154
Book Description
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Author: United States Government Accountability Office Publisher: Createspace Independent Publishing Platform ISBN: 9781976382826 Category : Languages : en Pages : 120
Book Description
Audits of public companies : continued concentration in audit market for large public companies does not call for immediate action : report to congressional addressees.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1940235448 Category : Business & Economics Languages : en Pages : 192
Book Description
The 2014 edition of this popular product will help audit committees of public companies achieve best practices for managing and incorporating their role in the organization. Now with downloadable MS Word tools and checklists, this Toolkit offers a broad sampling of matrices, reports, questionnaires and other pertinent materials specifically tailored to public companies, and designed to make audit committee best practices actionable. The toolkit, and accompanying download, will take the guesswork out of effectively establishing and managing an audit committee by furnishing you with dozens of useful tools and the most common forms for effective audit committee operation. The editable forms and checklists will help you efficiently create, file, and track your documentation. New to this edition of the toolkit: Updated with new COSO Framework (May 2013) Improved forms and checklists are more user-friendly Updated with regulatory changes IFRS guidance has been added
Author: Jeanette M. Franzel Publisher: DIANE Publishing ISBN: 9780756739683 Category : Languages : en Pages : 102
Book Description
Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises Publisher: ISBN: Category : Business & Economics Languages : en Pages : 88
Author: Wilma H. Fletcher Publisher: Nova Publishers ISBN: 9781604560879 Category : Business & Economics Languages : en Pages : 176
Book Description
The Sarbanes-Oxley Act of 2002, PL 107-204 described by some as the most important and far-reaching securities legislation since passage of the Securities Act of 1933, 15 USC §§ 77a et seq, and the Securities Exchange Act of 1934, 15 USC §§ 78a et seq, both of which were passed in the wake of the Stock Market Crash of 1929. The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies. Among the other issues affected by the new legislation are securities fraud, criminal and civil penalties for violating the securities laws and other laws, blackouts for insider trades of pension fund shares, and protections for corporate whistleblowers. This book contains important analyses on the impact of this Act.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1948306182 Category : Business & Economics Languages : en Pages : 705
Book Description
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.
Author: American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing Publisher: ISBN: Category : Life insurance Languages : en Pages : 228
Author: United States. General Accounting Office
Author: United States Government Accountability Office
Author: AICPA
Author: Jeanette M. Franzel
Author: 
Author: United States. Government Accountability Office
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Author: Wilma H. Fletcher
Author: AICPA
Author: American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing