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2022 Developments for Auditor Regulation under the U.S. Securities Laws  


Author:  John Rizio-Hamilton.; Jesse L. Jensen.; Jasmine Cooper-Little.


Source: Volume 56, Number 02, January 15 2023 , pp.21-26(6)




Review of Securities & Commodities Regulation

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Abstract: 

In this article the authors begin by discussing “stunning ethical lapses” by Ernst & Young addressed by the SEC in enforcement proceedings against the firm. They then discuss the SEC’s announced “firm commitment” to target auditor independence cases. They close discussing potential progress on addressing audit quality for China-based audits.

Keywords: Auditor Independence; Audit Quality for China-Based Audits

Affiliations:  1: Bernstein Litowitz Berger & Grossmann; 2: Bernstein Litowitz; 3: Bernstein Litowit.

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