AUD02 Requirements of the SEC, PCAOB, GAO, DOL

DOL rules: – Name the two board areas of consideration, in determining, whether an accountant is independent under DOL requirements.

DOL rules: – Name the statue that governs audits of employee benefit plans.

GAO Rules – Name the three board pre-conditions for non-audit services (NAS).

GAO Rules – Name the seven threats to independence.