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19 December 2006

SEC Statements on PCAOB's Proposed Section 404 Auditing Standard





Reacting to the PCAOB proposal of a new auditing standard with regard to Section 404 of the Sarbanes-Oxley Act, the SEC underlined its support for the new auditing standard. 'The PCAOB's proposal is an exceptionally positive step for both investors and for America's capital markets”, Christopher Cox, Chairman of the SEC, said.

“The SEC and the PCAOB have worked together to ensure that the Commission's proposed interpretative guidance for management and the PCAOB's proposed new auditing standard are mutually reinforcing.”

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