financial reporting and the securities and exchange commission
Tài liệu U.S. Securities and Exchange Commission “We are the investor’s advocate” pdf
... depending on the office (and to attend the Wednesday afternoon seminar in the Headquarters) The hiring committee does not set a work schedule for the interns Instead, the interns set their schedules ... dates and application dates at the top of this page are for the Washington, DC program See below for information about the regional offices, including the divisions and offices for which they ... professional standards BASICS ABOUT THE APPLICATION AND SECURITY CLEARANCE PROCESS Programs are run separately in the Headquarters and each regional office The largest two programs are in the SEC Headquarters...
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United States Government Accountability Office GAO November 2008 Report to the Chairman, United States Securities and Exchange Commission_part1 potx
... 2008 FINANCIAL AUDIT Accountability Integrity Reliability Highlights Highlights of GAO-09-173, a report to Chairman, United States Securities and Exchange Commission Securities and Exchange Commission' s ... Commission' s Financial Statements for Fiscal Years 2008 and 2007 Why GAO Did This Study What GAO Found Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange ... Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S securities markets In GAO’s opinion, SEC’s fiscal years 2008 and 2007 financial statements...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part1 pptx
... To the Chairman of the United States Securities and Exchange Commission In our audits of the United States Securities and Exchange Commission (SEC) for fiscal years 2010 and 2009, we found • the ... Ms Schapiro: The accompanying report presents the results of our audits of the financial statements of the United States Securities and Exchange Commission (SEC) as of, and for the fiscal years ... Chairman, U.S Securities and Exchange Commission Why GAO Did This Study What GAO Found Pursuant to the Accountability of Tax Dollars Act of 2002, the United States Securities and Exchange Commission...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part2 pdf
... Chairman and four Commissioners, who are appointed by the President and confirmed by the Senate (see Appendix A: Chairman and Commissioners) The Chairman serves as the Chief Executive Officer (CEO) The ... the Chairman, Commissioners, and operating divisions on all aspects of the Commission s activities The General Counsel also defends the Commission in federal district courts, represents the Commission ... financial reporting; • tested compliance with selected provisions of the following laws and regulations: the Securities Exchange Act of 1934, as amended; the Securities Act of 1933, as amended; the...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part3 pptx
... penalty, and Schneider agreed to pay $3 million, to settle the SEC’s charges against them Municipal Securities and Public Pensions As the financial health of municipalities and its effect on the securities ... by the SEC) The Act requires that this standard be “no less stringent” than the standard applicable to investment advisers and further gives the SEC the ability to better harmonize the regulatory ... • Money Market Funds In the wake of the financial crisis, the SEC adopted rules strengthening the oversight and resiliency of money market funds by requiring, among other things, higher credit...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part4 potx
... addition to the financial reports used to monitor and control budgetary resources, which are prepared from the same books and records The statements should be read with the understanding that they are ... million The SEC fosters compliance with the federal securities laws The SEC promptly detects violations of the federal securities laws The SEC prosecutes violations of federal securities laws and ... updated plan addresses the agency’s mission, vision, values, and revised strategic goals The plan further details the outcomes the agency is seeking to achieve, the strategies and initiatives that...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part5 potx
... 2010 and 2009 Financial Statements Financial Statements Financial Section T his section of the Performance and Accountability Report contains the U.S Securities and Exchange Commission s (SEC) financial ... Other Reviews GAO audited the SEC’s financial statements The objective of GAO’s audit was to express an opinion on the financial statements and on internal control over financial reporting and ... the financial system and building an automated interface with the Bureau of Public Debt for handling investments In addition, the agency will seek in the short term to bolster the databases and...
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United States Government Accountability Office GAO November 2010 Report to the Chairman, United States Securities and Exchange Commission|_part6 docx
... established the need for two new additional TAFS in the SEC fund accounting structure: the Securities and Exchange Commission Investor Protection Fund (Investor Protection Fund) and the Securities and Exchange ... SEC’s books and records serve as the source of the information presented in the accompanying financial statements The agency classified assets, liabilities, revenues, and costs in these financial ... estimates and assumptions include, but are not limited to, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses...
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auditor independence, accounting firms, and the securities and exchange commission
... auditors and changes the structure of the development of accounting standards Ironically, the U.S Securities and Exchange Commission (SEC) and the accounting profession debated many of the same ... positions and the actions they take” (p 25) They define diversity and intensity, respectively, as the number of competing values and interests” and the strength or importance of different values and ... model suggests that the negotiation and the agreement are related to the diversity and intensity of the values and interests of the participants Values of the participants in the dispute included...
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Securities and Exchange Commission: Consolidated Audit Trail pptx
... 19(h), and 21 of [the Exchange Act], the term ‘member’ when used with respect to a national securities exchange also means, to the extent of the rules of the exchange specified by the Commission, ... regarding the extent and cost of the systems changes required by the SROs and their members – while continuing to enable the SROs and the Commission to achieve significant benefits from the consolidated ... require their members to comply with the requirements of the Rule and the NMS plan approved by the Commission3 9 and the deadline for submitting the document required by Rule 613(i) regarding the...
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SECURITIES AND EXCHANGE COMMISSION: Staff Accounting Bulletin No. 104 pptx
... of the facts and circumstances of the transaction, as well as an understanding of the rights and obligations of the parties, and the seller's customary business practices in such arrangements The ... return the product and: (a) the buyer does not pay the seller at the time of sale, and the buyer is not obligated to pay the seller at a specified date or dates.9 (b) the buyer does not pay the ... added) 22 Whether the buyer has the expected risk of loss in the event of a decline in the market value of goods; Whether the seller's custodial risks are insurable and insured; Whether extended...
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U.S. Securities and Exchange Commission In Brief FY 2013 Congressional Justification pptx
... creation of, and ultimately approve, a detailed SRO plan for the consolidated audit trail system, and then monitor the development and implementation of the system by the SROs and their members The FY ... leveraging the knowledge of third parties, continuing to improve the way the SEC handles the thousands of tips the agency receives annually, and improving risk-assessment techniques These and other ... standards, enhance the accountability of financial intermediaries and other market participants, and strengthen the structure of the trading markets, among other goals When properly crafted, these...
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goodwin and seow - 2002 -the influence of cg mechanisms on the quality of financial reporting and auditing in singapore
... received the attention not only of the profession but also regulators and stock exchanges around the world Levitt’s (1998 and 2000a) criticisms of the failure of the auditing profession in the US ... (Cadbury, 1992) and they should have The SES was combined with the Singapore International Monetary Exchange in December 1999 and a new company, the Singapore Exchange Ltd (SGX), was formed The Listing ... by the internal audit division of the same audit firm while in the other condition, they were told that another international audit firm provided these services The final manipulation concerned the...
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kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms
... control by the blockholders affects the quality of financial reporting H 3: The control by the families affects the quality of financial reporting H 4: The control by the State and the financial ... that the control by the State and the financial institutions is associated with a good quality of financial reporting However, we discern that the presence of the blockholders, the families and the ... find that the power of the State and the financial institutions has a positive and significant effect on the quality of reporting Indeed, the State and the institutional investors are the major...
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Financial Reporting and the Business Environment: A Comparison of the United States and Mexico
... harmonize their accounting standards with the IFRS standards, and the progress they make in this area will close the gap between the standards of the two countries Parent Company Financial Reporting ... 2005 and 2006 However, as of the date of the financial statements, the Mexican tax authority has appealed the rulings and they have yet to be resolved CEMEX and Financial Reporting CEMEX and the ... translated into pesos using the exchange rate at the end of the period and non-monetary assets are translated using the exchange rate at the date of the transaction Items on the income statement can...
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