A former PCAOB board member looks to the past�and to the future

• Autores: Bill Gradison
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 28, Nº. 4, 2014, págs. 931-935
• Idioma: inglés
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• Resumen

  • The PCAOB is still new compared with most government agencies; indeed it is a work in progress. Overall I think the original board on which I served, as well as the new Board, have done good work, staying focused on the mission of protecting investors. Based on my experience during my eight years as a Board member, the greatest challenges I identified that the original Board left for the new Board involved international inspections, inspection of broker-dealers, and the need to speed up the issuance of PCAOB auditing standards to replace the interim standards adopted by the Board early in its existence.