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A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret
A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret
Georgia State University Law Review
The Public Company Accounting Standards Board (PCAOB) was created by the Sarbanes–Oxley Act (SOX) in 2002 in response to the Enron and WorldCom auditing scandals. The PCAOB regulates the $20 billion annual auditing industry, which itself provides assurance for the financial integrity of $27 trillion in outstanding global publicly traded equity. The PCAOB is uniquely a quasi-private entity overseen by the Securities and Exchange Commission (SEC), which approves its budget and must approve any changes in its rules. The PCAOB has undertaken initiatives to attenuate the cost–benefit calculus of its rules, most notably in a change from Auditing Standard 2 …
Crimes And Offenses Offenses Against Public Health And Morals; Enact The "Georgia Smokefree Air Act Of 2004"; Provide For The Crime Of Smoking In A Motor Vehicle On A State Highway, County Road, Or Municipal Street Or On Private Property While A Child Is Restrained In A Child Passenger Restraining System; Prohibit Smoking In Certain Facilities And Areas; Provide For Definitions; Provide For Exceptions; Provide For Posting Of Signs; Provide For Violations, Penalties, And State And Local Government Enforcement And Administration; Provide For Construction; Provide That This Prohibition Shall Be Cumulative To Other General Or Local Acts, Rules, And Regulations; Repeal A Former Prohibition Against Smoking In Public Places; Provide For Related Matters; Repeal Conflicting Laws; And For Other Purposes, Brandy Ouzts
Georgia State University Law Review
The bills would have prohibited smoking in all enclosed public places in Georgia, including government owned, leased, and operated facilities and enclosed areas in places of employment. The bills also provided that these facilities must display a No Smoking sign and may not contain smoking related paraphernalia. Private residences, vehicles, stand-alone bars, some hotel rooms, private and semi-private rooms in nursing homes, retail tobacco stores, and outdoor places of employment would have been exempt from the smoking prohibition. Finally, penalties for violating the smoking ban would have included monetary fines, suspension, or revocation of the facility's business license, and injunctive …