Chair's corner.
Author | Ezzell, William F. |
Position | American Institute of Certified Public Accountants contributions - Editorial |
We continue to work on many important programs and initiatives: fraud prevention and detection, new business reporting models, student recruitment, etc. At the same time, we are working closely with the Securities and Exchange Commission as it continues the difficult task of issuing regulations to implement Sarbanes-Oxley. In addition, at the request of the newly appointed Public Company Accounting Oversight Board, we have begun to provide information that we believe will be helpful as it transitions into its new responsibilities.
The AICPA strongly supports the goals of the Sarbanes-Oxley Act and believes it is a major step forward on the path to reform. The real work to restore our profession's reputation as a steadfast guardian of the public trust, however, will be done by each and every one of us during the course of fulfilling our daily responsibilities. The members of the AICPA--both corporate accountants and outside auditors--will be the ones who ultimately determine whether the reforms contained in the new law succeed or fail in restoring the public's confidence in financial reporting.
As the PCAOB begins its important work, one of the decisions it will have to make is whether it will set audit standards itself or participate with other standard-setting processes in the private sector. We firmly believe that standards should be set by calling on the experience and expertise of the men and women who are practicing auditors, active in the field, and who recognize that the accounting profession operates in an increasingly global environment. Audit standards historically have been set in the "sunshine" with ample opportunity for all interested parties to actively participate, and that should continue. In addition, we must encourage more active participation by users of audit reports...
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