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    Section 404(b) of Sarbanes-Oxley Act of 2002

    Article The Sarbanes Oxley Act requires that the management of public companies assess the effectiveness of the internal control of issuers for financial reporting. Section 404(b) requires a publicly-held company...
    Published on April 03, 2013

    Overview of State Issues Related to the Sarbanes-Oxley Act

    Article An overview of state issues related to the Sarbanes-Oxley Act
    Published on February 06, 2014

    Legislation Prohibiting Mandatory Audit Firm Rotation Introduced in U.S. House of Representatives

    Newsletter The CPA Advocate: April, 2013.  H.R. 1564, introduced by Representative Robert Hurt, a Republican from Virginia, would block the PCAOB from requiring public companies to use specific auditors or require the use of different auditors on a rotating basis.
    Published on April 30, 2013

    House Financial Services Panel Looks at Dodd-Frank Whistleblowing Rules

    Newsletter The CPA Advocate: May, 2011.  Deloitte Deputy CEO and Vice-Chairman Robert Kueppers testified at House hearing that accounting profession is cocnerned Dodd-Frank Act does not take into account SOX internal reporting requirements.
    Published on May 25, 2011

    Federal Legislative and Regulatory Issues

    Federal Law This page highlights the advocacy issues in which the Congressional & Political Affairs Team is advocating on behalf of the profession, and also those issues that the team has recently followed.
    Published on October 28, 2014

    Whistleblower Rules under Dodd Frank Act

    Article Dodd-Frank Act Sections 922 and 748 require the Securities and Exchange Commission and Commodities Futures Trading Commission to implement rules to pay cash awards of up to 30% in settlements over $1 million to whistleblowers who voluntarily provide original information about violations of the Securities laws and Commodity Exchange Act,
    Published on February 05, 2013

    AICPA Opposes PCAOBs Mandatory Audit Firm Rotation Proposal

    Newsletter The AICPA recently told the Public Company Accounting Oversight Board its Concept Release on Auditor Independence and Audit Firm Rotation, which would require mandatory audit firm rotation, is not likely to achieve the goals the PCAOB intends.
    Published on January 09, 2012

    Financial Regulatory Reform

    Article Responding to the 2007-2009 financial crisis, Congress debated comprehensive financial regulatory legislation that would address systemic risks, provide U.S. regulators with new resolution authorities and create a new consumer financial protection bureau. Listed in this article are specific provisions in the pending legislation, and potential amendments that concern the accounting
    Published on February 04, 2013

    AICPA-Endorsed Amendment to Whistleblower Bill Approved

    Newsletter The AICPA and state CPA societies successfully urged members of the House Capital Markets Subcommittee to approve an amendment to a bill that would protect investors by strengthening the whistleblower program established under the Dodd-Frank Act.
    Published on January 09, 2012

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