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GAAP.RUNewsPCAOB publishes list of issuer audit clients of non-U.S. registered firms in jurisdictions where the PCAOB is denies access to conduct inspections

PCAOB publishes list of issuer audit clients of non-U.S. registered firms in jurisdictions where the PCAOB is denies access to conduct inspections

Publication date: 21 May 2010

The Public Company Accounting Oversight Board (PCAOB) today published a list of more than 400 non-U.S. companies whose securities trade in U.S. markets, but whose PCAOB-registered auditors the Board currently cannot inspect because of asserted non-U.S. legal obstacles.

Although the Sarbanes-Oxley Act of 2002 requires auditors to be registered with, and regularly inspected by, the PCAOB if they audit the financial statements that issuers file with the Securities and Exchange Commission (SEC), in some jurisdictions the Public Company Accounting Oversight Board is denies access to conduct inspections.