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Introducing the Middle Market Money Blog

The last ten years have seen unprecedented regulatory activity in the corporate finance and securities area. From July 30, 2002, when President Bush signed the Sarbanes-Oxley Act (“SOX”) into law, to...

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PCAOB’s Controversial Auditor Independence Concept Release

In mid-August 2011, PCAOB issued a Concept Release dealing with two controversial topics, auditor independence and mandatory audit firm rotation as a method to enhance auditor independence.  Following...

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PCAOB Continues Auditor Independence Study

As a follow up to our recent post on the PCAOB “Concept Release” dealing with auditor independence and mandatory audit firm rotation, the PCAOB held a third and final roundtable meeting on October 18,...

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