Daniel Geolzer, a board member of the Public Company Accounting Oversight Board (PCAOB), and Jarett Decker, the Deputy Director, Chief Trial Counsel from the PCAOB’s Division of Enforcement and Investigations, discussed the effects of Section 404 of the Sarbanes-Oxley Act and described developments in the PCAOB’s inspection and enforcement procedures, focusing on aspects relevant to director audit committees.
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