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Sarbanes-Oxley News & Developments
PCAOB Auditing Standard No. 1 Effective May 24This replaces the previous reference to generally accepted auditing standards.
> > The PCAOB announced that its Auditing Standard No. 1, References in Auditors Reports to the Standards of the PCAOB, has been approved by the U.S. SEC.
PCAOB Auditing Standard No. 1 requires that auditors reports on audits and other engagements relating to public companies and other issuers include a reference that the engagement was performed in accordance with the standards of the PCAOB.
Source: PCAOB
Published:2004-06-01
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