In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies′ implementation of the new ...
作者: T Whitehouse 摘要: The article discusses the requirement of filing Form AP with the Public Company Accounting Oversight Board (PCAOB) for providing the engagement partner name in audit which will start on reports issued after January 31, 2017. 年份: 2016 收藏...
Rule 11-02(a), “Preparation Requirements; Form and Content” Securities Act of 1933 Rule 144, “Persons Deemed Not to be Engaged in a Distribution and Therefore Not Underwriters — General Guidance” Section 10, “Information Required in Prospectus” Securities Excha...