THE CPA PROFESSION Describe the nature of CPA firms and what they do. 2-2 Describe the structure of CPA firms. 2-3 Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes–Oxley Act on the CPA profession. 2-4 Summarize the role of the Securities and Exchange Commission in accounting and […]
What major characteristics of the organization and conduct of CPA firms permit them to fulfill their social function competently and independently? 2-2 (OBJECTIVE 2-3) What is the role of the Public Company Accounting Oversight Board (PCAOB)? How does the PCAOB provide oversight of audit firms? 2-3 (OBJECTIVE 2-4) Describe the role of the SEC in […]
After studying this chapter, you should be able to 2-1 Describe the nature of CPA firms and what they do. 2-2 Describe the structure of CPA firms. 2-3 Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes–Oxley Act on the CPA profession. 2-4 Summarize the role of the […]
