“This may cause much less firms performing audits which might be critically significant for smaller and medium-dimension companies trying to get to accessibility the U.S. cash markets,” the AICPA wrote. “For that reason, businesses will facial area increased problems and better expenses in Assembly vital audit necessities to access to the U.
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Reporting of firm-amount metrics could be carried out annually on a new Form FM, for firms that function the lead auditor for at least one particular accelerated filer or significant accelerated filer.
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