An Overview Of Recent Trends In PCAOB Inspection Reports

Law360, New York (August 23, 2013, 11:54 AM EDT) -- The Sarbanes-Oxley Act of 2002 requires accounting firms that audit public companies to register with and be subject to periodic inspection by the Public Company Accounting Oversight Board. The act mandates annual PCAOB inspection of registered accounting firms that provide audit reports for more than 100 issuers (the "Annual Firms"), while firms providing audit reports on no more than 100 issuers are subject to board review once every three years.

Regardless of the frequency, the PCAOB issues a two-part report on each inspection it performs ("Inspection Reports"). Part I of the report describes the inspection procedures and summarizes the results of...

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