United States of America: Published PCAOB report noting inability to inspect registered public accounting firms headquartered in China
Description
Published PCAOB report noting inability to inspect registered public accounting firms headquartered in China
On 16 December 2021, the Public Company Accounting Oversight Board (PCAOB) issued a report under the Holding Foreign Companies Accountable Act of 2020 (HFCAA) stating that it is not able to inspect and investigate the public accounting firms establi…
Scope
Policy Area
Data governance
Policy Instrument
Government access to data
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body