Search within this section
Select a section below and enter your search term, or to search all click Financial Reporting Manual
Favorited Content
16600 Auditor independence
us SEC - Financial Reporting Manual
(Last updated: 3/31/2010)
Auditors of MJDS issuers must comply with all SEC and PCAOB rules on auditor independence. General Instruction C (1) to Form 40-F permits a foreign auditor, solely for purposes of an MJDS issuer's initial registration statement, to be independent under SEC and PCAOB rules for at least the most recent audited fiscal year, provided that auditor is independent under local standards for all periods presented. The auditor must remain independent under SEC and PCAOB rules for all subsequent periods.
* * * * *
This is a work of the U.S. Government
Link copied
