An interim review of the financial information for public companies is performed following standards of the:

Question

Quizplus · Accepted Answer

An interim review of the financial information for public companies is performed following standards of the PCAOB (Public Company Accounting Oversight Board), which was established by the Sarbanes-Oxley Act of 2002 to oversee the audits of public companies in order to protect investors and enhance the quality of financial reporting. The AICPA (American Institute of Certified Public Accountants) and SSARS (Statements on Standards for Accounting and Review Services) provide standards for non-public companies, while the SEC (Securities and Exchange Commission) is a regulatory agency that oversees public companies but does not provide specific accounting standards.

An Interim Review of the Financial Information for Public Companies