Using partners who do not report to audit partners for the provision of non-assurance services to an assurance client would be an example of a professional accounting firm.
The PCAOB inspects registered public accounting firms to assess compliance with the Sarbanes-Oxley Act, the foundations of the Board, the principles of the assurance Securities and Exchange Commission, and professional standards, in reference to the firm's performance of audits, issuance of audit reports, and related matters involving.
The Regulation requires the audit committee (or the body performing equivalent functions) of an EU PIE to approve assurance the availability of all permissible NAS by the statutory auditor or by preparation of informative, accurate, and independent audit reports.
SOX requires corporate executives to certify the accuracy of their company's financial statements; maintain and assurance assess internal controls to forestall wrong, misleading, or fraudulent financial data; and imposes criminal penalties.
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