A Snapshot Of How PCAOB Values Cooperation

Law360, New York (May 29, 2013, 2:25 PM EDT) -- On April 24, 2013, the Public Company Accounting Oversight Board issued a policy statement to provide guidance to registered public accounting firms and persons associated with firms concerning how extraordinary cooperation may be considered in determining the outcome of a board investigation, Policy Statement Regarding Credit for Extraordinary Cooperation in Connection with Board Investigations, http://pcaobus.org/Enforcement/Documents/Release_2013_003.pdf.

The board’s policy statement highlights the need for a firm or associated person involved or potentially involved in a PCAOB enforcement matter to consider the steps, if any, to be taken...
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