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January 2014 » PCAOB International Inspections
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Thomas G. Calderon, PhD, and Hakjoon Song, PhD
Under section 106(a) of the Sarbanes-Oxley Act of 2002 (SOX), foreign auditors with U.S. issuer clients must register with the PCAOB. SOX section 104 requires the PCAOB to conduct annual inspections of PCAOB-registered auditors with more than 100 issuer clients, as well as inspections at least once every three years for PCAOB-registered auditors with 100 or fewer issuer clients.
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