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GAAP.RUNewsPCAOB Adopts Rule Amendment on the Timing of Certain Non-U.S. Inspections

PCAOB Adopts Rule Amendment on the Timing of Certain Non-U.S. Inspections

Publication date: 26 June 2009

The amendment to PCAOB Rule 4003(g), which was proposed for public comment in December 2008, gives the Board the ability to postpone, for up to three years, the first inspection of any foreign registered public accounting firm that the Board is otherwise required to conduct before the end of 2009 and that is in a jurisdiction in which the Board has not conducted an inspection prior to 2009.

Рursuant to requirements of the Sarbanes-Oxley Act of 2002, PCAOB voted to adopt an amendment to a rule on the timing of certain non-U.S. inspections of registered non-U.S. public accounting firms (Rule 4003(g)).