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Sarbanes-Oxley : auditor independence / by Michelle M. Henkel, Charles W. Wheeler, and Andrea M. Lane.

Henkel, Michelle M.; Wheeler, Charles W.; Lane, Andrea M.; Tax Management Inc.
2006
Available Online (multiple)
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Author
Henkel, Michelle M.
Title
Sarbanes-Oxley : auditor independence / by Michelle M. Henkel, Charles W. Wheeler, and Andrea M. Lane.
Added Author
Wheeler, Charles W.
Lane, Andrea M.
Added Corporate Author
Tax Management Inc.
Imprint
Arlington, VA : Tax Management, [c2006]-
Frequency
Updated irregularly.
Series
Accounting policy & practice series ; 5502.
Financial reporting portfolios ; portfolio 5502.
Formatted Contents Note
Detailed analysis. Background
Regulation of the public accounting profession
Scope of services provided by accounting firms
Rotation of accounting firms and their audit partners
Communication between accounting firms and audit committees
Relationships between accounting firms and their audit clients
Working papers.
Summary
"... presents a detailed study of the requirement that an accountant auditing the financial statements of a public company must be independent in fact and in appearance of that company. This portfolio analyzes the historical auditor independence rules under the U.S. securities laws, the changes to these rules as a result of the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley Act"), and the reasons for these changes. Because the Public Company Accounting Oversight Board (the "PCAOB") is responsible for implementing the Sarbanes-Oxley Act, the portfolio also includes a general discussion of the establishment, purpose, and operation of the PCAOB. "
Note
Title from title screen (viewed Sept. 20, 2007).
Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Available Note
Also issued in print.
System Details Note
Mode of access: World Wide Web.
Linked Resources
Access provided by Berkeley Law Library
Access provided by Berkeley Law Library
Language
English
Record Appears in
Monographs & Serials
Electronic Resources

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