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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: SOX Section 106 - Foreign Public Accounting Firms

11/27/05

10:35:18 pm, Categories: Sarbanes Oxley, 94 words

SOX Section 106 - Foreign Public Accounting Firms

Section 106 of the Sarbanes Oxley act lays down rules for Foreign Public Accounting Firms. It requires that any foreign public accounting firm that prepares or furnishes a report with respect to any issuer is required to comply with the provisions of the SOX Act. Thus, foreign public accounting firms have been made at par with any U.S. Public Accounting firm. However, an important aspect to note is that a foreign public accounting firm registering under the would not by itself mean that it is subject to the jurisdiction of a U.S. Court.