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PCAOB |
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Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) announced plans for next steps in terms of Sarbanes-Oxley Section 404. This exposure draft has been submitted to the Public Company Accounting Oversight Board for its consideration as auditing and attestation standards. While SEC issued its final internal-control rule in June, the Public Company Accounting Oversight Board, which regulates the accounting profession, has yet to finalize its rule for how auditors should assess the controls. |
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