Sam Antar: On Fraud & the Black Arts of White Collar Crime

Posted by Teresa Bockwoldton July 25, 2013
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Tags: Internal Controls, Sarbanes-Oxley Articles & Information, segregation of duties, risk assessment, Announcements, SOX, external audit, SOX Compliance Made Simple, White Collar Fraud, Bay Area Accounting Professionals Mixer, Sarbanes-Oxley Training, internal control, risk management, Sarbanes-Oxley, external auditing, Internal Control Education, internal control tips, Sarbanes-Oxley for Non-Profits, corporate governance

Change to Sarbanes-Oxley Section 404 Requirements in 2012 Likely

Posted by Teresa Bockwoldton February 22, 2012

New legislation is gaining steam that would change the definition of which companies are subjected to an external audit review of their internal controls (e.g., Sarbanes-Oxley Section 404(b)). The bill, called 'H.R.3606 - Reopening American Capital Markets to Emerging Growth Companies Act of 2011,' passed the House by an overwhelming bipartisan vote of 54-1. The bill still has to go through the Senate and then get Presidential approval before it becomes law (you can follow the progress here: http://www.opencongress.org/bill/112-h3606/show). 

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Tags: Internal Controls, Sarbanes-Oxley Articles & Information, 404, SOX, AICPA, 404 audit, audit costs, Non-accelerated filer 404(b) information, Sarbanes-Oxley Training, Sarbanes-Oxley, external auditing, Internal Control Education

Why Does my Audit Take so Long and Cost SO MUCH??!

Posted by Teresa Bockwoldton October 17, 2011

Let's just get down to the skinny of it, audits in any form are painful. We get that.

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Tags: PCAOB News & Information, 404 audit, audit scope, external auditing, PCAOB

Internal Controls: Response to Capital Market Regulation Needs an Overhaul

Posted by Teresa Bockwoldton April 20, 2011

Hal. S. Scott published an article today entitled "Capital Market Regulation Needs an Overhaul" located via this link:

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Tags: Internal Controls, Sarbanes-Oxley Articles & Information, SOX, Non-accelerated filer 404(b) information, Wall Street Reform, internal control, Sarbanes-Oxley, external auditing

PCAOB Release No. 2010-008 PROPOSED TEMPORARY RULE FOR AN INTERIM PROGRAM OF INSPECTION RELATED TO AUDITS OF BROKERS & DEALERS

Posted by Bill Bockwoldton December 16, 2010

New ruling from the PCAOB yesterday.  Here is a tidbit and the entire link to the ruling is below: 

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Tags: PCAOB News & Information, compliance, external auditing