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PCAOB Proposed Rules: Independence, Tax Services, and Contingent Fees  


Author:  R. Steve McDuffie.; Debra H. Oden.


Source: Volume 19, Number 01, September/October 2005 , pp.27-34(8)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

On December 14, 2004, the PCAOB issued Release No. 2004-015, Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees, proposing rules to promote independence and ethics of public accounting firms registered with the PCAOB and that perform audits and reviews of financial statements of U.S. companies. The rules proposed by the PCAOB in Release No. 2004-015 address six issues relating to the independence of registered public accounting firms.

Keywords: 

Affiliations:  1: School of Accountancy, Missouri State University; 2: School of Accountancy, Missouri State University.

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