This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Two publications from the PCAOB

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

28 Apr 2006

The United States Public Company Accounting Oversight Board (PCAOB) has issued the following two publications: (PDF 39k).

This overview provides guidance on applying AS 4. Section 404 of the Sarbanes-Oxley Act of 2002 requires public companies to report annually on the effectiveness of the company's internal controls. The company's independent auditor must report on that assessment. AS No. 4 describes the steps to be used by auditors when a company voluntarily engages them to report on whether a material weakness, previously identified in the annual Section 404 report, no longer exists.
  • (PDF 64k). This document provides the PCAOB staff's opinions on issues related to the implementation of the PCAOB funding rules. There are 232 questions and answers.
  • 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.