Sarbanes-Oxley Section 208(a); Final Rules On Auditor Independence
- Topics:
- Sarbanes Oxley Compliance
- Tags:
- Audit,
- Taxes,
- Service,
- Sarbanes-Oxley Act,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- Policies And Procedures,
- Human Resources,
- Government,
- ...
- Source:
- Vinson & Elkins
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Overview: On January 28, 2003, the Securities and Exchange Commission (the “SEC,” or the “Commission”) issued final rules pursuant to Section 208(a) of the Sarbanes-Oxley Act of 2002 (the “Act”) designed to enhance auditor independence requirements. The article gives an overview of the newly adopted rules, prohibited non-audit services, permitted non-audit service — tax service, audit committee pre-approval of services provided by the auditor, disclosures to investors of services provided by the auditor, Audit Partner Rotation and Compensation and auditor communication with audit committee.
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Format: PDF | Size: 990KB | Date: Feb 2003 | Pages: 8
