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Réglementation et droit · 27/11/20021 min de lecture
Retention of Records Relevant to Audits and Reviews
Traduction automatique locale · Langue originale de la source
Résumé
As directed by section 802 of the Sarbanes-Oxley Act of 2002, we are proposing rules requiring accounting firms to retain for five years certain records relevant to their audits and reviews of issuers' financial statements. Records to be retained would include an accounting firm's workpapers and certain other documents that contain conclusions, opinions, analyses, or financial data related to the audit or review.
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