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  2. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the public's trust in the accounting profession. [1] Since 2000, a wave of high-profile accounting scandals have cast the profession into the limelight, negatively affecting the public perception of auditor independence.

  3. AICPA Code of Professional Conduct - Wikipedia

    en.wikipedia.org/wiki/AICPA_Code_of_Professional...

    By-laws and rules of professional conduct, 1937-1938 full-text: 1938-1939: By-laws and rules of professional conduct, 1938-1939 full-text: 1940: By-laws and Rules of professional conduct, 1940 full-text: 1941: By-laws and Rules of professional conduct, 1941 (as revised January 6, 1941) full-text: 1942: By-laws and rules of professional conduct ...

  4. International Ethics Standards Board for Accountants

    en.wikipedia.org/wiki/International_Ethics...

    The definition covers the way a group of companies operate and present themselves, and is consistent with the Statutory Audit Directive. The IESBA periodically issues revisions to the IESBA Code. In 2019, the IESBA issued revisions to Part 4B of the IESBA Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised). [ 7 ]

  5. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive releases, the SEC staff issues Staff Accounting Bulletins that represent practices followed by the staff in administering SEC disclosure requirements ...

  7. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    The Securities Exchange Act of 1934 requires all companies under SEC jurisdiction to file an annual audit and have quarterly review of financial statements. While the 1933 Act creates liability only to those investors involved in the initial distribution of public offerings, the 1934 Act increases that responsibility to subsequent purchasers ...

  8. U.S. Supreme Court faults SEC's use of in-house judges in ...

    www.aol.com/news/u-supreme-court-faults-secs...

    The 6-3 ruling, a setback for President Joe Biden's administration, upheld a lower court's decision siding with George Jarkesy, a Texas-based hedge fund manager who contested the legality of the ...

  9. Public Company Accounting Oversight Board - Wikipedia

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

    74-3073065 [1]: Legal status: 501(c)(1) [2] Purpose: The PCAOB oversees the audits of public companies and SEC-registered brokers and dealers in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

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