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PCAOB - The Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a private, non-profit corporation, created by the Sarbanes-Oxley Act of 2002. Its mission is to protect investors in U.S. securities markets and to further the public interest by ensuring that public company financial statements are audited according to the highest standards of quality, independence, and ethics.
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U.S. Securities and Exchange Commission (SEC)
Homepage der Securities and Exchange Commission (SEC) auf der alle Entwurfs- und Endfassungen der Ausführungsbestimmungen zum SOA zu finden sind. Ferner finden Sie hier auch Teile der zu den jeweiligen Entwürfen eingegangenen Stellungnahmen.
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