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June 2010 » PCAOB Triennial Inspections of...
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Bernard H. Newman, PhD, CPA, and Mary Ellen Oliverio, PhD, CPA
Public accounting firms that audit publicly owned companies reporting to the SEC are subject to inspections by the Public Company Accounting Oversight Board (PCAOB). To perform audits for publicly owned companies, public accounting firms must be registered with the PCAOB. These firms are inspected by the PCAOB, and public reports including disclosure of significant deficiencies are issued and posted on the PCAOB's website (www.pcaobus.org).
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