Standard setters never meant to cut contact between auditors and their clients with the recent wave of rules establishing greater independence for auditors, nor did they intend to create excessive accounting costs for smaller companies. That’s according to Daniel Goelzer, a member of the Public Company Accounting Oversight Board, who spoke at the Washington Economic Policy Conference last week.
Addressing the unintended consequences of Sarbanes-Oxley and related regulatory activity, Goelzer said “One of the most common charges is that, as a result of internal... To get the full story, subscribe now.
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