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'Understanding' With China Might Give PCAOB Access to Documents Denied It

Accounting Policy & Practice Report, 2013-06, Vol.9 (12), p.487

Copyright Bloomberg BNA Jun 7, 2013 ;ISSN: 1558-6642 ;EISSN: 1558-6669

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  • Title:
    'Understanding' With China Might Give PCAOB Access to Documents Denied It
  • Author: Odom, Che
  • Subjects: Accounting firms ; Audit engagements ; Audits ; Capital markets ; Financial statements ; International agreements ; Regulatory agencies ; Working papers
  • Is Part Of: Accounting Policy & Practice Report, 2013-06, Vol.9 (12), p.487
  • Description: The Public Company Accounting Oversight Board (PCAOB) announced May 24 it had entered into a pact with regulators in the Peoples Republic of China that might give PCAOB inspectors access to audit documents previously denied them. The Memorandum of Understanding on Enforcement Cooperations establishes a "cooperative framework" between the PCAOB and the China Securities Regulatory Commission and the Ministry of Finance, according to a board news release. The framework, which allows for the exchange of audit documents relevant to investigations in both countries, comes as several business groups are urging US regulators to reach an agreement with China to allow for the sharing of audit work papers.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
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