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Sarbanes-Oxley Act of 2002

GOP Bills Would Exempt Small Banks From Sarbanes-Oxley Section 404(B)

GOP Bills Would Exempt Small Banks From Sarbanes-Oxley Section 404(B)

Legislation filed in the House and Senate would exempt banks with less than $1 billion in assets from the Sarbanes-Oxley Act’s auditor attestation requirements. The measures are part of a flurry of GOP bills aimed at easing regulations on smaller lenders. Republican lawmakers are seeking to exempt smaller banks from the auditor attestation requirements under […]

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Regulatory Review to Examine Sarbanes-Oxley 404’s Effect on Small Companies

Regulatory Review to Examine Sarbanes-Oxley 404’s Effect on Small Companies

The SEC said it will consider the effect more than two dozen rules issued in 2003 have had on small companies. The rules include several stemming from key Sarbanes-Oxley Act provisions, and the review is required by the Regulatory Flexibility Act. The SEC on December 22, 2014, issued Release No. 33-9694, List of Rules to […]

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Public Comments Are Sought on PCAOB Standards for Broker-Dealer Reporting

Public Comments Are Sought on PCAOB Standards for Broker-Dealer Reporting

The SEC is looking for public comments on the PCAOB’s standards for audits of broker-dealers that were finalized in October. One standard addresses audits of broker-dealer reports. A second deals with a broker’s compliance with rules governing net capital, cash reserves, and custody of client assets. The third covers the exemption reports for brokers that […]

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PCAOB and Spain Reach Agreement on Joint Inspections

PCAOB and Spain Reach Agreement on Joint Inspections

The Public Company Accounting Oversight Board (PCAOB) recently announced that it signed a cooperative arrangement with the Accounting and Auditing Institute of Spain. The agreement is effective immediately and under it, joint inspections can commence this year. The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney