Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Taxation
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Amendment Of Rule 2-01 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
When the Committee on Banking and Currency of the United States Senate was holding hearings on the Securities Act of 1933, a representative of the accounting profession appeared before the Committee and suggested requiring certification by independent public accountants of financial statements included in the registration statements under the Act. The committee considered at some length whether the additional expense to industry of having an impartial audit by accountants independent of the company and management was justified by the expected benefits to the investor and the public. The proposal to require certification by independent public accountants was incorporated in the …
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made …
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series Releases Regarding The Independence Of Certifying, Accountants Who Have Been Indemnified, By The Company Whose Statements Are Certified, Against All Losses, Claims And Damages Arising Out Of Such Certification Other Than As A Result Of Their Willful Misstatements Or Omissions, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion in its Accounting Series Releases regarding the independence of certifying, accountants who have been indemnified, by the company whose statements are certified, against all losses, claims and damages arising out of such certification other than as a result of their willful misstatements or omissions.
Securities And Exchange Commission Today Published An Opinion Relative To The Question Of The Independence Of An Accountant When Certifying Financial Statements Before The Commission, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Published An Opinion Relative To The Question Of The Independence Of An Accountant When Certifying Financial Statements Before The Commission, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today published an opinion relative to the question of the independence of an accountant when certifying financial statements before the Commission.