新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
萨班斯法案（2002）Sec.701.(1)
SEC.701.GAO STUDY AND REPORT REGARDING CONSOLIDATION OF PUBLIC ACCOUNTING FIRMS.
(a)STUDY REQUIRED.-The Comptroller General of the United States shall conduct a study-
(1)to identify-
(A)the factors that have led to the consolidation of public accounting firms since 1989 and the consequent reduction in the number of firms capable of providing audit services to large national and multi-national business organizations that are subject to the securities laws;
(B)the present and future impact of the condition described in subparagraph(A)on capital formation and securities markets,both domestic and international;and
(C)solutions to any problems identified under subparagraph(B),including ways to increase competition and the number of firms capable of providing audit services to large national and multinational business organizations that are subject to the securities laws;
(2)of the problems,if any,faced by business organizations that have resulted from limited competition among public accounting firms,including-
(A)higher costs;
(B)lower quality of services;
(C)impairment of auditor independence;or
(D)lack of choice;and
(3)whether and to what extent Federal or State regulations impede competition among public accounting firms.
【我要纠错】 责任编辑：xyz
新用户扫码下载
京公网安备 11010802044457号