The PCAOB's 2013 enforcement program - a 2014 update

The number of enforcement proceedings announced by the PCAOB in 2013 increased over 2012 and is expected to increase in the future. In the 2013 cases, the Board has expanded its regulatory authority as well as pursuing bread-and-butter cases involving auditors.

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Bibliographische Detailangaben
Veröffentlicht in:	Insights (Clifton, N.J.) N.J.), 2014-05, Vol.28 (5), p.11
Hauptverfasser:	Hardison, David B, Erickson, Nathan M
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting firms Annual reports Appeals Audit committees Auditing Auditing standards Auditors Authority Cooperation Disclosure (Securities law) Documentation Enforcement Investigations Laws, regulations and rules Organizations Public companies Publicly held corporations Violations
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Beschreibung
Zusammenfassung:	The number of enforcement proceedings announced by the PCAOB in 2013 increased over 2012 and is expected to increase in the future. In the 2013 cases, the Board has expanded its regulatory authority as well as pursuing bread-and-butter cases involving auditors.
ISSN:	0894-3524