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  2. Public Company Accounting Oversight Board - Wikipedia

    en.wikipedia.org/wiki/Public_Company_Accounting...

    The PCAOB has four primary functions in overseeing these auditors: registration, inspection, standard-setting and enforcement. Registered accounting firms that issue audit reports for more than 100 issuers (primarily public companies) are required to be inspected annually. This is usually around 10 firms.

  3. Business ownership within England and Wales - Wikipedia

    en.wikipedia.org/wiki/Business_ownership_within...

    The Limited Liability Partnership Act of 2000 came into effect 6 April 2001, making Limited Liability Partnerships (LLPs) available to two or more persons wishing to enter business. The legislation has been formed by cross referencing, meaning that there is no sight statute which contains the legislation applicable to LLPs; this means that ...

  4. List of accountancy bodies - Wikipedia

    en.wikipedia.org/wiki/List_of_accountancy_bodies

    Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive ).

  5. External auditor - Wikipedia

    en.wikipedia.org/wiki/External_auditor

    In India, audit firms can only be partnerships of qualified members of The Institute of Chartered Accountants of India. In the USA, the external auditor also performs reviews of financial statements and compilation. In review auditors are generally required to tick and tie numbers to general ledger and make inquiries of management. In ...

  6. Limited liability partnership - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_partnership

    Apply for the Director Identification Number which is necessary to become a partner in the Limited liability partnership (LLP). Apply for the name approval for the LLP (Limited liability partnership) Registration. India Registrar of Companies issues the Certificate of Incorporation which is the proof for the registration.

  7. Auditor - Wikipedia

    en.wikipedia.org/wiki/Auditor

    An auditor is a person or a firm appointed by a company to execute an audit. [1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.

  8. Auditing Standards Board - Wikipedia

    en.wikipedia.org/wiki/Auditing_Standards_Board

    The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]

  9. IFAC Member Bodies and Associates - Wikipedia

    en.wikipedia.org/wiki/IFAC_Member_Bodies_and...

    Association of Accountants and Auditors of Republic of Srpska Bosnia and Herzegovina: Associate: Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina Botswana: Member: Botswana Institute of Chartered Accountants Brazil: Member: CFC Conselho Federal de Contabilidade Brazil: Member: IBRACON