PCAOB proposal on the timing of certain non-U.S. inspections.
Position | News & trends - Public Company Accounting Oversight Board - Brief article |
The PCAOB adopted an amendment to Rule 4003 and to issue for public comment a separate proposed amendment to that rule. Both amendments relate to the timing of certain inspections of registered non-U.S. firms.
The PCAOB also invited public comment on possible PCAOB courses of action to address circumstances in which the board might be unable to complete an inspection because of a firm's concern that doing so may violate the firm's local law.
The PCAOB adopted Rule 4003(1), which, in effect, extends to 2009 the deadline for the PCAOB's first inspection of 21 of the 52 non-U.S. firms for which the first inspection deadline had been 2008. The PCAOB...
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