PCAOB Rules

PCAOB 등록 회계법인은 SEC에 등록된 회사를 감사할 때 다음의 PCAOB Rules를 지켜야 함

  • ① Rule 3521: Contingent Fees
  • ② Rule 3522: Tax Transactions
  • ③ Rule 3523: Tax Services for Persons in Financial Reporting Oversight Roles
  • ④ Rule 3524: Audit Committee Pre-approval of Certain Tax Services
  • ⑤ Rule 3525: Audit Committee Pre-approval of Non-audit Services Related to Internal Control Over Financial Reporting
  • ⑥ Rule 3526: Independence Communication with Audit Committee