The type of opinion that may be rendered on a specific entity's financial statements.The application of accounting principles to specified transactions, either completed or proposed, involving facts and circumstances of a specific entity ("specific transactions").03 This section provides guidance that a reporting accountant, either in connection with a proposal to obtain a new client or otherwise, should apply when preparing a written report on. Continuing accountant refers to an accountant who has been engaged to report on the financial statements of a specific entity. 02 For purposes of this section, reporting accountant refers to an accountant in public practice who prepares a written report 4 or provides oral advice on the application of accounting principles to specified transactions involving facts and circumstances of a specific entity, or the type of opinion that may be rendered on a specific entity's financial statements. 1 Management and others often consult with accountants on the application of accounting principles to those transactions and products, or to increase their knowledge of specific financial reporting issues. Such consultations often provide relevant information and insights not otherwise available. 01 There may be differing interpretations as to whether and, if so, how existing accounting principles apply to new transactions and financial products. Small Business and Broker-Dealer ForumsĪmendments: Amending releases and related SEC approval orders Summary Table of Contents.PCAOB International Institute on Audit Regulation. Conference on Auditing and Capital Markets.Information for Auditors of Broker-Dealers.The International Forum of Independent Audit Regulators and Other International Organizations.Audit Reports Issued by PCAOB-Registered Firms Located Where Authorities Deny Access to Conduct Inspections.Board Determinations Under the Holding Foreign Companies Accountable Act.PCAOB Cooperative Arrangements with Non-U.S.Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders.Inspections-Related Board Reports and Statements.Implementation Resources for PCAOB Standards and Rules.
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