文章基本信息

标题：Audit Committee Matching System
期刊名称：California CPA
印刷版ISSN：1530-4035
出版年度：2004
卷号：Sept 2004
出版社：California Society of Certified Public Accountants

Audit Committee Matching System

The AICPA's Audit Committee Matching System is a valuable resource for CalCPA members in industry, as well as CPAs interested in serving on audit committees.

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The matching system provides members an opportunity to serve on boards of directors, while offering a public service to businesses and nonprofit organizations by providing a database of CPAs who meet the SEC's definition of an audit committee financial expert:

* Understanding generally accepted accounting principles and financial statements;

* An ability to assess the general application of such principles in the accounting for estimates, accruals and reserves;

* Experience preparing, auditing, analyzing or evaluating financial statements, or experience supervising one or more persons engaged in such activities;

* Understanding internal controls and procedures for financial reporting; and

* Understanding audit committee functions. To register for or use this service, visit http://acms.aicpa.org/login.asp.

LACKING TRACKING 56% of senior U.S. execs said their company does not track and report internally on the costs of Sarbanes-Oxley. PwC Management Barometer