Public Company Accounting Oversight Board (PCAOB)

May 16-PCAOB Issues Guidance on Audits of Internal Control  |LAUNCH SITE

The Public Company Accounting Oversight Board's May 16th guidance to auditors on how to implement the PCAOB's Auditing Standard No. 2.

Sarbanes-Oxley Section 404: An Overview of the PCAOB's Requirements  |DOWNLOAD PDF

This white paper provides information relating to management's overall responsibilities regarding internal control over financial reporting, including its evaluation and assessment pursuant to Section 404 of Sarbanes-Oxley. Further, the publication provides information regarding the responsibilities of a public company's independent auditors in performing an audit of internal control over financial reporting in conjunction with an audit of financial statements.

PCAOB Rulemaking  |LAUNCH SITE

Public Company Accounting Oversight Board; Notice of Filing of Proposed Rule on Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements

Division of Corporation Finance: Sarbanes-Oxley Act of 2002 — FAQ  |LAUNCH SITE

The answers to these frequently asked questions represent the views of the Division of Corporation Finance. They are not rules, regulations nor statements of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved them.

Board Issues Report on Initial Implementation of Auditing Standard No. 2  |LAUNCH SITE

The Public Company Accounting Oversight Board issued a report discussing issues identified in the course of the Board's monitoring of the implementation of Auditing Standard No. 2.

© 2008 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.