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PCAOB Proposes New Internal Control Audit Standard, ´AS5´

On Dec. 19, 2006, the Public Company Accounting Oversight Board (PCAOB) voted unanimously to propose a new internal control audit standard - already dubbed by some to ultimately be issued as "AS5," replacing the current standard, AS2. There will be a 70-day comment period, and related proposals were also approved. Highlights follow.... more » (FEI members only)

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