PCAOB rules on firm inspections.

PositionPublic Company Accounting Oversight Board - Brief Article

The PCAOB's final rules relating to the inspection of public accounting firms would subject registered public accounting firms to routine and special inspections. Routine inspections include annual visits to firms that do the largest volume of audit work, and inspections every three years for firms that do some amount of audit work.

Special inspections would be conducted as necessary...

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