BUS-A 100 Lecture Notes - Lecture 5: Mail And Wire Fraud, United States Sentencing Commission, Public Company Accounting Oversight Board

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20 Jul 2016
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BUS-A 100 Full Course Notes
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BUS-A 100 Full Course Notes
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A violation of rules of the public company accounting oversight board ( board ) is treated as a violation of the "34. Act, giving rise to the same penalties that may be imposed for violations of that act. The board will have five financially-literate members, appointed for five-year terms. Two of the members must be or have been certified public accountants, and the remaining three must not be and cannot have been cpas. The chair may be held by one of the cpa members, provided that he or she has not been engaged as a practicing cpa for five years. The board"s members will serve on a full-time basis. No member may, concurrent with service on the board, Share in any of the profits of, or receive payments from, a public accounting firm, other than fixed continuing payments, such as retirement payments. Members of the board are appointed by the commission, after consultation with the.

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