Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

تمرين 34

The senior partner of Wojtysiak Co., CPAs, has been approached by a small, publicly traded corporation wishing to change auditors.The Wojtysiak firm does not audit any other public companies.Because of the Sarbanes-Oxley Act of 2002, Mike Wojtysiak, the senior partner, needs to know the regulatory issues facing his firm if it accepts the new engagement.
Required
Draft a report that outlines the Sarbanes-Oxley considerations for a firm such as the Wojtysiak firm.Locate the actual act (Public Law 107-204) or perform a thorough summary and review it prior to preparing the report.The full act may be found at: wvvw.gpo.gov/fdsys/pkg/PLAW-107pub1204./pdf/ PLAW-107pub1204.pdf.