Auditing and Accounting Reform Proposals: A Side-by-Side Comparison

Thumbnail image of item number 1 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 2 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 3 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 4 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Showing 1-4 of 17 pages in this report.

PDF Version Also Available for Download.

Description

This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be … continued below

Physical Description

17 pages.

Creation Information

Jickling, Mark July 17, 2002.

Context

This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 77 times. More information about this report can be viewed below.

Who

People and organizations associated with either the creation of this report or its content.

Author

Publisher

Provided By

UNT Libraries Government Documents Department

Serving as both a federal and a state depository library, the UNT Libraries Government Documents Department maintains millions of items in a variety of formats. The department is a member of the FDLP Content Partnerships Program and an Affiliated Archive of the National Archives.

About | Browse this Partner

Contact Us

Corrections Questions

What

Descriptive information to help identify this report. Follow the links below to find similar items on the Digital Library.

Description

This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be affixed to the annual reports of all publicly traded corporations).

Physical Description

17 pages.

Subjects

Legislative Indexing Vocabulary

Language

Item Type

Identifier

Unique identifying numbers for this report in the Digital Library or other systems.

Collections

This report is part of the following collection of related materials.

Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.

About | Browse this Collection

What responsibilities do I have when using this report?

Digital Files

When

Dates and time periods associated with this report.

Creation Date

  • July 17, 2002

Added to The UNT Digital Library

  • June 11, 2005, 11:20 a.m.

Description Last Updated

  • Feb. 9, 2017, 2:57 p.m.

Usage Statistics

When was this report last used?

Yesterday: 0
Past 30 days: 0
Total Uses: 77
More Statistics

Interact With This Report

Here are some suggestions for what to do next.

Start Reading

Thumbnail image of item number 1 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 2 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 3 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.
Thumbnail image of item number 4 in: 'Auditing and Accounting Reform Proposals: A Side-by-Side Comparison'.

PDF Version Also Available for Download.

Citations, Rights, Re-Use

International Image Interoperability Framework

IIF Logo

We support the IIIF Presentation API

Links for Robots

Helpful links in machine-readable formats.

Archival Resource Key (ARK)

International Image Interoperability Framework (IIIF)

Metadata Formats

Images

URLs

Stats

Jickling, Mark. Auditing and Accounting Reform Proposals: A Side-by-Side Comparison, report, July 17, 2002; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metacrs2818/: accessed April 24, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

Back to Top of Screen