1562177
9780756731410
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The Sarbanes-Oxley Act of 2002 created, among other things, the Public Comapny Accounting Oversight Board (PCAOB) to oversee audits of public comapnies. A divided SEC appointed the first PCAOB on Oct. 25, 2002. There were allegations that the SEC Chmn. withheld relevant info. from the other Commissioners concerning the suitability of the newly appointed PCAOB Chmn. This report examines the SEC's selection process; determines whether the SEC Chmn. withheld info. from other Commissioners; determines what vetting of candidates took place; & identifies what actions led to a breakdown in the process. This report recommends several procedures that the SEC should follow. The SEC generally agreed with the recommendations.Hillman, Richard J. is the author of 'Securities and Exchange Commission Actions Needed to Improve Public Company Accounting Oversight Board Selection Process' with ISBN 9780756731410 and ISBN 0756731410.
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