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Final PCAOB auditor registration rules apply to non-US firms

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

27 May 2003

The US Public Company Accounting Oversight Board has adopted (PDF 393k).

All public accounting firms must be registered with the PCAOB if they wish to prepare or issue audit reports on US public companies, or to play a substantial role in preparing or issuing such reports. Registration deadlines:
  • US public accounting firms – 22 October 2003
  • Non-US public accounting firms – 19 April 2004
Registration will be via an on-line form on the PCAOB's Website. The form is currently being developed, with availability expected late June or early July 2003. Applicants must pay a registration fee. Registered firms will be required to file annual reports with the PCAOB and perhaps other periodic reports.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.