The role of professional associations

William E. SHAFER; Dwight OWSEN

The role of professional associations

Research output: Journal Publications › Journal Article (refereed) › peer-review

Abstract

Public confidence in the professionalism of auditors is precariously low, thanks to the Enron, WorldCom, and other well-publicized audit failures. The Sarbanes-Oxley Act now places greater restrictions on the ability of CPA firms to provide both auditing and consulting services to the same clients and moves a number of professional activities once performed by the AICPA to the newly created Public Company Accounting Oversight Board (PCAOB), which will operate with public money and under tight supervision from the SEC.

Original language	English
Journal	The CPA Journal
Publication status	Published - Jan 2003
Externally published	Yes

Bibliographical note

New York State Society of CPAs

Access to Document

http://archives.cpajournal.com/2003/0103/nv/nv9.htm

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title = "The role of professional associations",

abstract = "Public confidence in the professionalism of auditors is precariously low, thanks to the Enron, WorldCom, and other well-publicized audit failures. The Sarbanes-Oxley Act now places greater restrictions on the ability of CPA firms to provide both auditing and consulting services to the same clients and moves a number of professional activities once performed by the AICPA to the newly created Public Company Accounting Oversight Board (PCAOB), which will operate with public money and under tight supervision from the SEC.",

author = "SHAFER, {William E.} and Dwight OWSEN",

note = "New York State Society of CPAs",

year = "2003",

month = jan,

language = "English",

journal = "The CPA Journal",

}

TY - JOUR

T1 - The role of professional associations

AU - SHAFER, William E.

AU - OWSEN, Dwight

N1 - New York State Society of CPAs

PY - 2003/1

Y1 - 2003/1

N2 - Public confidence in the professionalism of auditors is precariously low, thanks to the Enron, WorldCom, and other well-publicized audit failures. The Sarbanes-Oxley Act now places greater restrictions on the ability of CPA firms to provide both auditing and consulting services to the same clients and moves a number of professional activities once performed by the AICPA to the newly created Public Company Accounting Oversight Board (PCAOB), which will operate with public money and under tight supervision from the SEC.

AB - Public confidence in the professionalism of auditors is precariously low, thanks to the Enron, WorldCom, and other well-publicized audit failures. The Sarbanes-Oxley Act now places greater restrictions on the ability of CPA firms to provide both auditing and consulting services to the same clients and moves a number of professional activities once performed by the AICPA to the newly created Public Company Accounting Oversight Board (PCAOB), which will operate with public money and under tight supervision from the SEC.

M3 - Journal Article (refereed)

JO - The CPA Journal

JF - The CPA Journal

ER -