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Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations 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 on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with the independence of certifying accountants. Various statutes administered by the Securities and Exchange Commission recognize the necessity of independence on the part of an accountant who certifies financial statements. In administering these Acts the Commission has consistently held that the question of independence is one of fact, to be determined in the light of all the pertinent circumstances in a partic-ular case. For this reason it has not been practicable, and the Commission has made no attempt, to catalog all of …