A Summary of Recent SEC and PCAOB Auditor and Accountant Disciplinary Orders

• In Event: Innovative and Emerging Issues 1

Abstract

The SEC and PCAOB recently issued many AAERS, other enforcement Disciplinary Procedures and Enforcement Guidance that affect public companies, their independent auditors and the entire financial community. This study summarizes these recent pronouncements and rulings that should improve financial reporting and auditing.

Authors

• Alan Reinstein, Wayne State University

• Thomas R Weirich, Central Michigan University