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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (2)
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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Standards -- United States (1)
Articles 1 - 6 of 6
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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 …
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Certifying Accountants - Compilation Of Representative Administrative Rulings In Cases Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with independence of accountants. This release, which summarizes cases in the Commission's experience under the independence rule since the publication of Accounting Series Release No. 47 on January 25, 1944, together with prior releases and Commission decisions reflects the development of policy regarding the practice of accountants before the Commission over a period of some twenty-five years. Original item in Boxno. 0412
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Report On Research Project Osm-R2, Use Of Statistical Sampling Techniques In United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Federal Publications
No abstract provided.
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Uniform System Of Accounts For Class I And Class Ii Common And Contract Motor Carriers Of Property Prescribed By The Interstate Commerce Commission In Accordance With Part Ii Of The Interstate Commerce Act, Issue Of 1958, Revised To January 1, 1958, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 and Rule 5A-01 of Article 5A strikes out the reference in these rules to form S-11 because that form has been rescinded since the last printing of Regulation S-X.