How To Develop Your Skill For Great Success And Happiness Including Become CPA? | Additional special tips From Admin
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From Admin and Read More at Cont'.
SEC exempts certain companies from ICFR attestation requirement
Smaller reporting companies with less than $100 million in revenue will no longer be required to obtain a separate attestation of their internal control over financial reporting (ICFR) from an outside auditor under amendments adopted Thursday by the SEC.
Under the amendments, these companies will continue to be required to establish and maintain effective ICFR. These companies’ principal executive and financial officers will be required to continue to certify that they are responsible for establishing and maintaining ICFR and have evaluated and reported on the effectiveness of the company’s disclosure controls and procedures.
These companies also will continue to be subject to a financial statement audit by an independent auditor, who will be required to consider ICFR in the performance of that audit. But the separate attestation of these companies’ ICFR by an outside auditor will no longer be required.
The amendments will:
The amendments will take effect 30 days after publication in the Federal Register and apply to an annual report filing due on or after the effective date.
— Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is the JofA’s editorial director.
Research & References of SEC exempts certain companies from ICFR attestation requirement|A&C Accounting And Tax Services
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A note for you if you pursue CPA licence, KEEP PRACTICE with the MANY WONDER HELPS I showed you. Make sure to check your works after solving simulations. If a Cashflow statement or your consolidation statement is balanced, you know you pass right after sitting for the exams. I hope my information are great and helpful. Implement them. They worked for me. Hey.... turn gray hair to black also guys. Do not forget HEALTH?
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