Professional Issues - IN THE PUBLIC INTEREST - As Chief Accountant of the SEC, Donald T. Nicolaisen, CPA, is charged with overseeing the commission's accounting and auditing policies and standard-setting initiatives at the national and international levels. He and his staff explore issues ranging from Sarbanes-Oxley section 404 to fair value, from fraud to the future of AICPA-PCAOB relations. For ...
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