References in periodicals archive ?
RESOLVED: That with respect to standards relating to the preparation and issuance of audit reports not included within the resolution on the Public Company Accounting Oversight Board, the AICPA auditing standards board is hereby designated as the body authorized under rules 201 and 202 to promulgate auditing, attestation, and quality control standards and procedures.
On the favorable side, there is a greater degree of certainty with respect to the tax treatment of those subsequent elections that are specifically authorized under the new provision.
an index of less than 20 stocks), it is treated as a separate position with respect to each of the stocks the value of which the position reflects.
With respect to percent change in the number who entered or returned to competitive employment each year (Figure 8), individuals with severe physical disabilities experienced a substantial increase over the period 1977 - 1984 (19.
PwC completed and submitted to the SEC, the NYAG and the NYSID its report with respect to advisory fees and conduits.
Particularly for public companies, however, a protective disclosure will normally be advisable; for imposition of a Nondisclosure Penalty with respect to a LT must be reported to the SEC, and a failure to do that will trigger a separate, additional Nondisclosure Penalty.
With respect to the "Criteria" category, the average scores for each submission was 3.
Is the purchase considered a joint, closely held business investment that could affect the firm's independence with respect to the audit client?
banks may make investments in foreign companies or the way that banks are regulated with respect to their activities outside the United States.
Although it is fairly rare to see this degree of self-direction within a qualified retirement plan, it is not nonexistent with respect to smaller plans.
69 per $1,000 principal amount with respect to the 12 7/8% Senior Secured Notes due 2008 and $1,075.
In the Third Protocol to the Convention between Canada and the United States with Respect to Taxes on Income and Capital signed in 1995, the United States and Canada announced a general reduction in the withholding taxes on dividends, interest, and certain royalties.