Final PCAOB auditor registration rules apply to non-US firms
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