PCAOB's approach to non-U.S. accounting firms.

• Position: Public Company Accounting Oversight Board - Brief Article

Some of the plans in the PCAOB's briefing paper describing its approach to the oversight of non-U.S. accounting firms include:

* A framework permitting degrees of reliance on a firm's home country system of inspections, based on a sliding scale;

* A modification of the PCAOB's registration form to include information on a non-U.S. firm's home country oversight system; and

* A...