The Public Company Accounting Oversight Board has voted to extend the deadlines for inspections of non-U.S. accounting firms to avoid conflicts with the laws in other countries.
The PCAOB voted to adopt an amendment to Rule 4003 and to issue for public comment separate proposed amendment to that rule. Both amendments relate to the timing of certain inspections of registered non-U.S. firms. The board also invited public comment on possible courses of action to address circumstances in which the board might be unable to complete an inspection because a firm is concerned that doing so may violate local law.
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