SEC, PCAOB, GAO, DOL Requirements A03-08b

PCAOB Rules – When is independence not impaired for a FROR providing tax services?

  1. Only because of board membership.
  2. Only because relationship is to an affiliated entity, which is immaterial to the consolidation, or audited by another firm.
  3. After hiring, promotion or employment change, and the tax services were in process before the change, and completed within 180 days of change.
October 16, 2018 | |