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General A registered public accounting firm, and any person associated with such a firm, shall comply with all Board orders to which the firm or person is subject.
The individuals so designated shall testify as to matters known or reasonably available to the registered public accounting firm.
Unless an accounting board demand expressly requires the production of original documents, copies of the requested documents may be produced. If the originals are not produced, they shall be maintained in a reasonably accessible manner, shall be readily available for inspection by the staff, and shall not be destroyed without the staff's consent.
Unless an accounting board demand expressly requests or permits printed copies of electronic documents, documents that exist in electronic form shall be produced in that form.
Examination of Books and Records in Aid of Investigations Upon demand and without regard to the Board's Rules under Section of the Act, the Board, and, with the approval of the Director of Enforcement and Investigations, the staff of the Board designated in an order of formal investigation, may examine the books and records of any registered public accounting firm or associated person to verify the accuracy of any documents or information supplied in the course of an informal inquiry or formal investigation.
The individuals so designated shall testify as to matters known or reasonably available to the organization.
A request issued pursuant to this Rule shall set forth a reasonable time and place for production, subject to the needs of the investigation. Failure to comply with an accounting board request pursuant to Rule may result in a Board request for the issuance of a Commission subpoena, pursuant to Rule A the type of document, e.
A the name of the person making the communication and the names of persons present while the communication was made and, where not apparent, the relationship of the persons present to the person making the communication; B the date and place of communication; and C the general subject matter of the communication.
This Rule shall not preclude 1 the definition of other terms specific to the particular inquiry or investigation, 2 the use of abbreviations, or 3 a more narrow definition of a term defined in paragraph c. A draft or non-identical copy is a separate document within the meaning of this term.
In no event shall the term "document" be construed to be limited to audit work papers. Once a person has been identified in accordance with this subparagraph, only the name of that person need be listed in response to subsequent requests for the identification of that person.
Under Section b 5 of the Act, the documents described in Rule "shall be confidential and privileged as an evidentiary matter and shall not be subject to civil discovery or other legal process in any proceeding in any federal or State court or administrative agency, and shall be exempt from disclosure, in the hands of an agency or establishment of the federal government, under the Freedom of Information Act 5 U.
The Director of Enforcement and Investigations may engage in and may authorize members of the Board's staff to engage in discussions with persons identified in Ruleor their staff, concerning information obtained in an informal inquiry or a formal investigation.
In the discretion of the Director of Enforcement and Investigations, a copy of the order of formal investigation may also be furnished to such a person for his or her retention, subject to such limits on dissemination as the Director may require.Online CBT's are annoying and cause you to stay at work longer.
Finish CBT's such as CBRNE and Self Aid Buddy Care in minutes instead of hours. Published: Tue, 02 May “Globalization” a term which has driven the world to a new level, it has given rise to new concepts world-wide in terms of strategies, markets, technologies, corporations and .
Planning is key and you will practice organising your writing so that you are ready to write formal letters, a briefing paper, make a convincing argument and write a report.
Awarding Organisation At the end of this course successful learners will achieve Functional Skills Level 2. Functional Competency (Front Wheal Competencies) – A functional competency is a specific knowledge or skill area that relates to successful performance in the job.
Functional Competency Examples: Financial Specialists need the functional competencies of . Inspections. Inspections assess registered firm compliance with applicable laws, rules and professional standards in the firms' systems of quality control and in the portions of audits selected for inspection.
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