Cross-border accounting and auditing issues
17 Jun 2003
US SEC Commissioner Roel C.
Campos spoke in Brussels on Embracing International Business in the Post-Enron Era before the Centre for European Policy Studies on 11 June. He reviewed international accounting- and auditing-related matters such as principles-based standards, accommodations for foreign market participants in implementing the Sarbanes-Oxley Act, accommodations for foreign auditing firms by the Public Company Accounting Oversight Board, the convergence project of the IASB and the FASB, and acceptance of International Accounting Standards in the United States. Link to Full Text of Commissioner Campos's Remarks.