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Open Meeting Agenda
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Item 1: | Public Company Accounting Oversight Board; Order Approving Proposed Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements, a Related Independent Rule, and Conforming Amendments Office: Office of the Chief Accountant Staff: Zoe-Vonna Palmrose, Brian T. Croteau, Josh K. Jones |
Item 2: | Definition of the Term Significant Deficiency Office: Office of the Chief Accountant and Division of Corporation Finance Staff: Zoe-Vonna Palmrose, Brian T. Croteau, Josh K. Jones, Jeffrey J. Minton, Elizabeth Murphy |
Item 3: | Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards Office: Office of the Chief Accountant and Division of Corporation Finance Staff: Julie Erhardt, Katrina Kimpel, Gina Even, Stephen Brown, Richard Sennett, Sondra Stokes, Craig Olinger, Michael Coco, Sarah Casey Otte |
Item 4: | Shareholder Proposals Office: Division of Corporation Finance Staff: Martin P. Dunn, Lillian C. Brown, Steven G. Hearne |
The Commission will consider whether to approve the Public Company Accounting Oversight Board's Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements, a Related Independence Rule 3525, and Conforming Amendments.
For further information, please contact Brian T. Croteau, Office of the Chief Accountant, at (202) 551-5300.
The Commission will consider whether to adopt rule amendments to Exchange Act Rule 12b-2 and Rule 1-02 of Regulation S-X to define the term "significant deficiency."
For further information, please contact Brian T. Croteau, Office of the Chief Accountant, at (202) 551-5300.
The Commission will consider whether to publish a Concept Release to solicit public comment on allowing U.S issuers, including investment companies subject to the Investment Company Act of 1940, to prepare financial statements in accordance with International Financial Reporting Standards as published in English by the International Accounting Standards Board for purposes of complying with the Commission's rules and regulations.
For further information, please contact Katrina A. Kimpel, Office of the Chief Accountant, at (202) 551-5300; Sondra L. Stokes, Division of Corporation Finance, at (202) 551-3400, or Richard F. Sennett, Division of Investment Management at (202) 551-6918.
The Commission will consider whether to propose amendments to the proxy rules under the Securities Exchange Act of 1934 for operating and investment companies regarding shareholder proposals, disclosure about shareholder proponents, shareholder communications, and related matters.
For further information, please contact Lillian Brown or Steven Hearne, Division of Corporation Finance, at (202) 551-3430.
http://www.sec.gov/news/openmeetings/2007/agenda072507.htm
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