SEC UPDATE - SEC and PCAOB Plan to Grant Relief to Smaller Companies - The SEC approved the PCAOB's Auditing Standard No. 5, which aims to eliminate procedures that are unnecessary to achieve the intended benefits and make the audit clearly scalable to fit the size and the complexity of any company.

SEC UPDATE - SEC Approves PCAOB Auditing Standard - The SEC expects the auditing standard to make audits and management evaluations under Section 404(b) of the Sarbanes-Oxley Act more risk based and scalable.

Fitzsimons, Adrian P., (2007)

SEC UPDATE - SEC and PCAOB Plan to Grant Relief to Smaller Companies - The SEC approved the PCAOB's Auditing Standard No. 5, which aims to eliminate procedures that are unnecessary to achieve the intended benefits and make the audit clearly scalable to fit the size and the complexity of any company.

Fitzsimons, Adrian P., (2007)

SEC Update

Fitzsimons, Adrian P., (2007)