Public Accounting Oversight Board

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"Accounting Cliff” for Public Companies with Operations in China is More Like a Slope

Public companies with PRC-based auditors are facing a worrisome accounting “slope” rather than a “cliff” on December 31, 2012. If the Public Company Accounting Oversight Board (PCAOB) is not able to finish its international...more

“Accounting Cliff” Looms for Public Companies with Operations in China

The Public Company Accounting Oversight Board (PCAOB) has been trying to exercise its oversight responsibilities with regard to registered accounting firms in China for years, but so far has been prevented from doing so by...more

SEC Accountants Speak at AICPA Conference

On December 3, staff of the Office of the Chief Accountant (OCA) of the Securities and Exchange Commission spoke at the 2012 National Conference of the American Institute of Certified Public Accountants (AICPA) Conference on...more

PCAOB Brings Case on Audit Documentation

The Public Company Accounting Oversight Board brought a settled action on November 13th against three outside auditors whose errors were measured not in substance, but in process. Dale Arnold Hotz, Jyothi Nuthulaganti...more

PCAOB Adopts Auditing Standard on Communications With Audit Committees

On August 15, 2012, the Public Company Accounting Oversight Board (PCAOB) announced its adoption of Auditing Standard No. 16 that seeks to improve communications between auditors and audit committees. Auditing Standard No. 16...more

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