Norman B. Arnoff, who represents clients before the SEC, FINRA and state regulators, writes that transparency, especially with respect to financial statements and other regulatory filings of public issuers, will never be reasonably assured unless there is a meaningful process for auditing of the auditors to see if they are adhering to professional and regulatory standards.
Auditing the Auditors: PCAOB Regulatory Framework
New York Law Journal
December 24, 2012
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