The Public Company Accounting Oversight Board released Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statement (.pdf) on June 12, 2007. The standard was approved by the SEC on July 25, 2007 and became effective for audits of fiscal years ending on or after November 15, 2007.
PCAOB Standard No. 5
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Dodd-Frank’ed Real Estate
The Dodd-Frank law brought many real estate private equity firms into the world of the Investment Advisers Act. These are some key stories on the topic: < /br>
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