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On Nov. 6-7, 2006, the Public Company Accounting Oversight Board (PCAOB) held its seventh forum of the year (in New York City) on Auditing in the Small Business Environment. Hosted by PCAOB Board Member Bill Gradison, the event was aimed at developing a greater understanding of PCAOB's roles and responsibilities among auditors of smaller public companies.
Auditor Issues (Day 1-November 6)
The November 6 agenda, geared toward auditors, included presentations and panel discussions on the organization of PCAOB, auditing and accounting issues identified through the PCAOB inspections process, an update on auditing and independence standards, what to expect during the inspections process and current developments in Internal Controls over Financial Reporting (ICFR). The PowerPoint presentation given by PCAOB on audit firm issues is available here.
Audit Committee/Financial Executive Issues (Day 2-November 7)
The November 7 agenda focused on auditing and accounting issues affecting audit committees and financial executives of smaller public companies. Approximately 40 representatives from the small business community attended Day 2 of the forum. The PowerPoint presentation given by PCAOB on audit committee/financial executives issues is available here.
The PCAOB's final Forum on Auditing in the Small Business Environment of 2006 will be held in Chicago on December 7. Further information is available here.
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