Happenings at the Board of Directors' December meeting.
Position | American Institute of Certified Public Accountants |
Following are some of the more significant actions and events that took place at the AICPA Board of Directors' meeting Dec. 5-6, 2002:
* Kathy G. Eddy, chair of the Special Committee on State Regulation, reviewed the committee's mission, membership and activities to date. An environmental scan of state legislative, regulatory and executive activity associated with the Sarbanes-Oxley Act is under way. Six major issues of concern identified by the committee are: uniformity, scope of services, auditor rotation, composition of state boards of accountancy, peer review and ethics enforcement.
* Auditing Standards Board projects related to Sarbanes-Oxley were discussed. Task forces have been established to address internal control, audit committees, quality control and other issues (document retention, concurring partner reviews, foreign affiliate issues and attorney letter amendments).
* The board was informed that at the invitation of the Public Company Accounting Oversight Board, representatives of the SEC Practice Section met with the PCAOB, which was seeking historical information about the section's peer review process. The PCAOB is formulating its inspection program for auditors of financial statement issuers in accordance with the Sarbanes-Oxley Act.
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