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New Rules, New Responsibilities
Oleh:
Zacharias, Carol A.N.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 190 no. 2 (2000)
,
page 53-56.
Topik:
rules
;
rules
;
responsibilities
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.11
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Increased legal liability often follows on the heels of increased responsibility. The audit committees of corporate boards of directors have been handed more responsibility - and perhaps greater liability - as a result of rules the SEC, the New York Stock Exchange, the American Stock Exchange, the National Association of Securities Dealers and FASB developed in the waning months of 1999. Although many audit committee members are protected by directors’ and officers’ liability insurance, (see box ), it is important that they understand the new rules and the potential for increased exposure these rules may impose on them. (See "Audit Committee Rules to Improve Disclosure,” JofA, Apr.00, page 15.
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