Big4Guy

Confessions, Thoughts, Observations and Musings of a Big4Guy

Big4Guy

Welcome to Big4Guy.com. Big4Guy is an online resource where I will share with you the latest news, insights, knowledge and some experiences as a Big 4 consultant. We will discuss some of the important issues which organisations are facing today in the areas of information security, security and controls in SAP R/3, Oracle Applications, J.D.Edwards, Peoplesoft and various other ERP's. You will also find information on latest complaince regulations like Sarbanes Oxley, Basel II and so on. Big4guy will also attempt to provide valuable resources for individuals interested in examinations the CISA, CISM, CISSP, PMP and various other security certifications considered essential for entry in any Big 4 accounting, auditing and consulting firms. You are invited to post your comments and viewpoints to posts here. I sincerely hope this online journal will be useful to everyone from a budding student to a professional in the accounting, auditing, management and consultancy professions.

Post details: Section 104 of Sarbanes Oxley - Inspection of Registered Public Accounting Firms

11/16/05

11:12:15 pm, Categories: Sarbanes Oxley, 59 words

Section 104 of Sarbanes Oxley - Inspection of Registered Public Accounting Firms

Section 104 of the Sarbanes Oxley Act of 2002 deals with the Inspection of Public Accounting Firms. Here the onus is put on the Public Company Accounting Oversight Board PCAOB to conduct inspections of Public Accounting firms continually. The purpose of inspecting public firms is to judge the degree of compliance of such firms with the provisions of the SOX Act.