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Investment companies, with conforming changes as of May 1, 2004 full-text: 34-17: 2006: Investment companies, with conforming changes as of May 1, 2006 full-text: 34-18: 2007: Investment companies, with conforming changes as of May 1, 2007 full-text: 34-19: 2008: Investment companies, with conforming changes as of May 1, 2008 full-text: 34-20: 2009
In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.
California law requires the bureau to examine and report annually upon the financial statements prepared by the executive branch of the state; perform other related assignments, including performance audits, that are mandated by statute; administer the Reporting of Improper Governmental Activities Act; and conduct audits and investigations of ...
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained full-text: February 2006 111: Amendment to Statement on Auditing Standards No. 39: Audit Sampling full-text: February 2006 112: Communicating Internal Control Related Matters Identified in an Audit full-text: May 2006 113: Omnibus 2006 full-text ...
A California legislative committee has directed the State Auditor’s Office to evaluate the state’s telework policies, an order that comes about a month after Gov. Gavin Newsom’s ...
On January 1, 2010, a new law, AB 138 (Chapter 312 of 2009), [5] took effect in California requiring all accounting firms providing accounting and auditing services to undergo a mandatory peer review. A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.