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Expert Analysis

What PCOAB's Broadened Liability Rule Means For Auditors

By John Carney, Teresa Goody Guillén, and Nikita Mistry (September 25, 2024, 3:14 PM EDT) -- Last month, the U.S. Securities and Exchange Commission approved the Public Company Accounting Oversight Board's proposed ethics rule, which governs the standard of liability for associated persons who directly and substantially contribute to an audit firm's violations....

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