Independence Question – Audit

  • Creator
    Topic
  • May 27, 2011 at 9:02 pm #160366
    MeghanCPA
    Participant

    I was wondering what are the main differences between the Independence rule under AICPA Code of Professional Conduct, SOX Title II, SEC Rule 2-01, PCAOB Title II. Which rules a public company(issuer) needs to follow? Most of the rules overlap but there are some specifications to each one of them

    Also, I am confused which body can impose civil sanctions to CPA’s and CPA Firms? PCAOB, AICPA SEC?

    Please help.

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