The SEC's Revised Auditor Independence Rules
Author | : Richard I. Miller |
Publisher | : |
Total Pages | : 80 |
Release | : 2002 |
Genre | : Auditing |
ISBN | : |
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Author | : Richard I. Miller |
Publisher | : |
Total Pages | : 80 |
Release | : 2002 |
Genre | : Auditing |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities |
Publisher | : |
Total Pages | : 96 |
Release | : 2002 |
Genre | : Accountants |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 98 |
Release | : 2002 |
Genre | : |
ISBN | : |
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 234 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author | : Government Accounting Office |
Publisher | : www.Militarybookshop.CompanyUK |
Total Pages | : 242 |
Release | : 2012 |
Genre | : Business & Economics |
ISBN | : 9781780397030 |
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities |
Publisher | : |
Total Pages | : 89 |
Release | : 2002 |
Genre | : Accountants |
ISBN | : 9780160667244 |
Author | : James Hamilton |
Publisher | : Wolters Kluwer |
Total Pages | : 3 |
Release | : 2008-01-01 |
Genre | : Law |
ISBN | : 0808016598 |
The Sarbanes-Oxley Manual is a comprehensive new desk reference explaining the Sarbanes-Oxley Act and all related SEC rulemaking to date. Building on the hugely successful title, Sarbanes-Oxley Act of 2002: Law and Explanation, this work delves further by discussing the multitude of ensuing rules, studies, and listing standards, and putting them all into perspective. The manual examines, among many other topics, the statutory and rule provisions governing: audit committees, auditor independence, certification of corporate reports, Section 16 insider reporting, Public Company Accounting Oversight Board composition and rules, attorney professional responsibility, analyst conflicts of interest, and management's assessment of internal controls. It also reproduces the full text of the Act.
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities |
Publisher | : |
Total Pages | : 89 |
Release | : 2002 |
Genre | : Accountants |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2002 |
Genre | : |
ISBN | : |
Author | : Wolters Kluwer Editorial Staff |
Publisher | : Aspen Publishers |
Total Pages | : 1896 |
Release | : 2019-11-14 |
Genre | : |
ISBN | : 9781543806700 |
SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure This 2020 edition of the SEC Handbook provides the latest requirements, as of October 17, 2019, for preparing financial statements and related disclosure documents filed with the SEC. The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents. The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.). It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies. Updated SEC Rules and Regulations The 2020 edition includes the following new and updated material: New Staff Legal Bulletin No. 14K, which addresses board analysis when considering the significance of a policy issue or micromanagement under the "ordinary business" exception as a basis to exclude a proposal, as well as consideration of proof-of-ownership letters Revisions to modernize and simplify certain disclosure requirements in Regulation S-K and related rules and forms Amendments to require that companies disclose hedging policies in proxy or information statements for the election of directors Revisions to reflect a new rule that permits exchange-traded funds to operate without obtaining exemptive orders Amendments to the SEC's auditor independence rules to refocus the analyses that must be conducted in determining whether an auditor is independent when the auditor has a lending relationship with certain shareholders of an audit client Technical amendments to reflect changes to the SEC's Freedom of Information Act regulations Previous Edition: 2019 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454895794¿ Frequently Asked Questions What are the SEC rules? What are the current SEC forms? According to SEC rules, how much time is allowed for a proxy vote? What is a covered person under SEC rules? How does the SEC retroactively change rules? How many SEC rules are there?