SEC Proposes Rules To Strengthen Auditor Independence

Topics:
Investor Relations
Tags:
Akin Gump Strauss Hauer & Feld,
Sarbanes-Oxley,
Regulatory Compliance,
Regulations,
Policies And Procedures,
Human Resources,
Government,
Financial Statements,
Financial Planning,
Financial Accounting,
...
Source:
Akin Gump Strauss Hauer & Feld

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Overview: The Securities and Exchange Commission (SEC) proposed amendments to its existing requirements regarding auditor independence in order to enhance the independence of accountants that audit and review financial statements and prepare attestation reports filed with the SEC. The paper discusses the rule proposed by the SEC, as directed by Section 208(a) of the Sarbanes-Oxley Act of 2002. It explains the conflicts of interest resulting from employment relationships and services outside the scope and practice of auditors.

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Format: PDF | Size: 962KB | Date: Dec 2002 | Pages: 8

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