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(Click for frequent words.) 72 Company Accounting Oversight 59 FASB 57 Sarbanes Oxley 56 IAASB 56 Dodd Frank 56 Sarbox 56 CPAB 55 SarbOx 54 Charles Niemeier 54 AICPA 54 Sarbanes Oxley Act 53 COSO 53 Accounting Oversight Board 53 OCIE 52 Daniel Goelzer 52 COSO framework 52 Finra 52 auditor attestation 51 IASB 51 Kayla Gillan 51 Auditing Standards 51 MaloneBailey LLP 50 FINRA 50 FRRP 50 Auditing Standard 50 AS5 49 external auditors 49 Generally Accepted Auditing Standards 49 Reg FD 49 Leslie Seidman 49 Ms. Schapiro 49 HKICPA 49 Michael Crooch 48 Compensation Committees 48 Stonefield Josephson Inc. 48 Accounting Firm 48 Regulatory Enforcement 48 Advisers Act 48 Stewardship Code 48 FSOC 48 XBRL 48 accountancy profession 48 Marcum LLP 47 Schapiro 47 UHY LLP 47 SOX 47 IFAC 47 accelerated filers 47 Stonefield Josephson 47 CFTC 47 SSAE 47 NASD 47 MSCM LLP 47 CFP Board 47 Auditing Practices Board 47 GAAP Taxonomy 47 MaloneBailey 47 CAQ 47 HFSB 47 FATCA 47 Regulation FD 46 Pullen LLP 46 LehmanBrown 46 Stephens Wurth Frazer 46 Audit Committees 46 PMB Helin Donovan 46 Reporting Obligations 46 ETAAC 46 Christi Harlan 46 Financial Accounting Standards 46 SOX compliance 46 Sarbanes Oxley SOX 46 Accounting Standards Board 46 FCPA 45 IASB FASB 45 IFRSs 45 NASDAQ Listing 45 ICANN 45 Corporate Governance Committees 45 Regulatory Flexibility Act 45 IVSC 45 NASD Rule 45 Audit Committee 45 Bagley Keene 45 GAAP Taxonomies 45 Orderly Liquidation Authority 45 auditing 45 Appellate Body 45 Consolidated Supervised Entities 45 prudential regulation 45 Rule #h 45 FASB IASB 45 Section #I 45 NRSROs 45 S.E.C. 45 Determinations Panel 45 CFPB 45 GASB 45 Barry Barbash 45 OFHEO 44 Corporate Governance Code 44 NAIC 44 Proposing Release 44 CFPA 44 MSRB 44 HFWG 44 ACEDS 44 Item 9A 44 NCCCO 44 Schedule UTP 44 SEC 44 Statutory Auditors 44 Loring Ward 44 AML BSA 44 OSC 44 Torbet LLP 44 exemptive 44 IRPAC 44 ICAI 44 Fiduciary Standard 44 NCUA 44 Nonprofit Governance 44 Valukas 44 Mary Schapiro 44 NCOIL 44 IASC Foundation 44 SysTrust 44 ICFR 44 FinCEN 44 AADB 44 Auditing Firm 44 Audit Nominating 44 NAIC Model 44 Board FASB promulgates 44 MSPB 44 Remuneration Code 44 NRSRO designation 44 Sarbanes Oxley compliance 44 Wilmer Cutler Pickering 44 COMPLIANCE WATCH 44 nonaudit 44 Uptick Rule 44 Fannie Mae 44 NYSSCPA 43 FFIEC 43 William McLucas 43 Internal Controls 43 Capital Markets Regulation 43 Chartered Accountants 43 adopting IFRS 43 Alan Beller 43 auditors 43 ODCE 43 ICAEW 43 FASB Emerging 43 IRSAC 43 Treliant Risk Advisors 43 SLHCs 43 De Larosière 43 NASD Dispute Resolution 43 FOIA 43 Nicolaisen 43 Public Accountants 43 GHP Horwath PC 43 Proposed Regulations 43 GRC Governance Risk 43 UHY 43 Stradley Ronon 43 H. Herz 43 Sarbox compliance 43 & K CPAS 43 Position EITF #-#-# 43 Rule 2a 43 Basel Accord 43 WeiserMazars LLP 42 Governance Committees 42 FCAG 42 accountant Donald Nicolaisen 42 Sifma 42 AIPLA 42 Dispute Settlement Body 42 Compliance Inspections 42 END FOOTNOTE 42 FSIO 42 AIFMD 42 Ofheo 42 FESE 42 Deloitte Touche Tohmatsu CPA 42 IOSCO 42 chairwoman Mary Schapiro 42 AARMR 42 Accountants IFAC 42 USPTO 42 Appellate Practice 42 Chair Mary Schapiro 42 OIRA 42 auditor attestation requirement 42 FRSSE 42 Cindy Fornelli 42 FATCA provisions 42 HITSP 42 EVCI 42 EU Transparency Directive 42 Donald T. Nicolaisen 42 OSCR 42 Appointments Clause 42 GAAS 42 EDGAR Online 42 Wilmer Cutler Pickering Hale 42 & Pinchuk LLP 42 INTOSAI 42 CPA2Biz 42 Proposed Rule 42 Securities Litigation Practice 42 Irina Parkhomenko spokeswoman 42 Mr. Wetston 42 exemptive orders 42 Internal Auditors 42 Transfer Pricing 42 Singer Lewak Greenbaum 42 auditees 42 Rule #b 42 BuckleySandler LLP 42 SIFMA 42 CPA 42 Summary Prospectus 42 Investorside 42 Governmental Accounting Standards 41 auditor Arthur Andersen 41 Corporate Governance Principles 41 Grant Thornton 41 Baker Hostetler 41 Whistleblower Provisions 41 UPMIFA 41 JCARR 41 ASPPA 41 HedgeOp Compliance 41 Board IASB 41 broker dealers 41 TIGTA 41 Financial Institutions AAOIFI 41 accounting rulemakers 41 Investment Adviser 41 Swiss Verein 41 EHNAC 41 CP#/# 41 AUQA 41 FCPA compliance 41 FISMA compliance 41 Export Controls 41 FINRA Rule 41 Slip Op 41 SCCE 41 MSRB Rule G 41 Municipal Securities Rulemaking 41 Armanino McKenna 41 actuarial profession 41 Sponsoring Organizations 41 SEC Rule #b 41 ERISA fiduciary 41 Certified Public Accountants 41 auditee 41 Barofsky 41 UHY Advisors 41 Anti Bribery Convention 41 Sunshine Laws 41 KPCS 41 insured depository institutions 41 prudential regulator 41 Dow Lohnes PLLC 41 UBmatrix 41 Continuous Disclosure Policy 41 commissioner Harvey Goldschmid 41 DDTC 41 SOX Sarbanes Oxley 41 L. Schapiro 41 IIROC 41 GSEs 41 CRISC 41 Pratip Kar 41 AIMR 41 Reg NMS 41 Promontory Financial 41 Solicitors Regulation Authority 41 PwC 41 corporate governance 41 AIMR PPS 41 Rule #a [002] 41 Chairman Mary Schapiro 41 BuckleySandler 41 Minimum Stockholders Equity 41 BM TRADA 41 Financial Reporting Interpretations 41 Auditing 41 FSIP 41 credit raters 41 DiscoverReady 41 RESPA 41 FINRA Dispute Resolution 41 CPAs 41 Wilmer Cutler 41 Transparency Directive 41 CFP certificants 41 Wallison 41 CITP 41 SDCERS 41 Wolburgh Jenah 41 Voluntary Filing 41 Taxpayer Advocate 41 Rule #a 8 41 FRB 41 Accounting Standards 41 ISOO 40 Disclosure Requirements 40 FLRA 40 Nasdaq Listing Rules 40 NAIFA 40 Filing Requirements 40 IR# [003] 40 Movaris 40 firm Sadis 40 Andrews Kurth 40 accelerated filer 40 NAPLEX 40 USTR 40 Corporate Governance 40 NASAA 40 Safe Harbor Framework 40 IFRS 40 Robert Herz 40 CICA Accounting Standards 40 ATA SRO 40 Hearings Panel 40 KPMG LLP KPMG 40 FACTA 40 Financial Stability 40 Lockridge Grindal Nauen PLLP 40 Brigagliano 40 de minimis exception 40 TriPoint Global Equities 40 Board MSRB 40 Horizontal Merger Guidelines 40 Jahan Raissi 40 Schwartz Levitsky Feldman 40 Linda Fienberg 40 CICPA 40 adjudicatory 40 CaoSys 40 CSUSTL 40 BPAI 40 FHFA 40 Anton Valukas 40 Cesr 40 Judge Rakoff 40 NCATE 40 Icann 40 eSpeed definitive proxy 40 FDIC 40 Financial Stability Board 40 CESR 40 AppDetectivePro 40 OCEG 40 Going Concern Qualification 40 NRSRO 40 FSCP 40 workpapers 40 CIETAC 40 RCW #.#.# [001] 40 Gramm Leach Bliley GLB 40 & Kliegman LLP 40 Commissioner Harvey Goldschmid 40 Don Nicolaisen 40 USCBC 40 Majority Voting 40 IRRC 40 Pricewaterhouse Coopers LLP 40 Form ADV 40 Wiley Rein LLP 40 Actuarial Discipline Board 40 NYCLA 40 Actuarial Standards 40 Clifton Gunderson 40 auditor PricewaterhouseCoopers 40 Deloitte Touche Tohmatsu 40 Revised Guidelines 40 NAPFA 40 PERAB 40 SIGTARP 40 procyclical effects 40 Circular Letter 40 TARP 40 Board AcSB 40 Investorside Research Association 40 Ruth Y. Goldway 40 Jamil Khatri 40 NRSRO ratings 40 Wilma Liebman 40 eXtensible Business Reporting 40 Antitrust Modernization Commission 40 NACAS 40 Wilson Sonsini 40 Congressional Ethics 40 Special Counsel 40 Remuneration Committees 40 Fross Zelnick 40 prudential oversight 40 MiFID 40 Regulation NMS 40 GISCI 40 SESDAQ 40 Regulation SHO 40 CPSS IOSCO 40 SEC Regulation SX 40 Donald Nicolaisen 40 Debevoise 40 § #A [003] 40 Continuous Disclosure 40 ISMPP 40 NCBTMB 40 systemically important 40 accountancy firms 40 HedgeOp 40 JTC1 40 Roel Campos 40 rulemakings 40 DFSADFSA 40 Audit Conflicts 40 GHP Horwath 40 ICGN 40 constituting quorum 40 Continued Listing Requirements 40 DCAA 39 ShareOwners.org 39 IASCF 39 Successor Auditors 39 ILPA 39 CCGG 39 Deloitte Touche LLP 39 FOI Act 39 Insurance Enterprises GNAIE 39 Nina Olson 39 Reg SHO 39 Mofcom 39 ISDA 39 Securities Regulators CESR 39 CPRB 39 NCSBN 39 MISRA C + 39 FTIA 39 prudential 39 eTERA Consulting 39 DOL 39 IOSCO Code 39 IPSAS 39 Corporate Governance Committee 39 O'Melveny 39 FFIs 39 NAFCU 39 Howrey 39 MMSEA 39 Compensation Disclosure 39 Restatement 39 CRAs 39 IRS 39 Employment Eligibility 39 Managed Funds 39 ERISA 39 CICA Handbook Sections 39 Audit Compensation 39 Commissioner McCreevy 39 Neal McGarity 39 WEB SITE AT WWW.SEC.GOV 39 NASDAQ Listing Rules 39 KMPG LLP 39 FINMA 39 FinReg 39 NACD Directorship 39 Enrolled Actuary 39 Bagell Josephs Levine 39 H. Rodgin Cohen 39 LLP Chartered Accountants 39 Nasdaq Listing Requirements 39 David Tittsworth 39 OTC derivatives 39 UCITS Directive 39 OSFI 39 EFP Rotenberg 39 visit www.CFP.net 39 Proposed Revisions 39 QFC Regulatory Authority 39 FDAAA 39 Exon Florio 39 Arthur Andersen 39 MMOG LE 39 ESME 39 PricewaterhouseCoopers Zhong Tian 39 NACVA 39 Porter Keadle Moore 39 PriceWaterhouseCoopers LLP 39 FINRA NASD 39 Wiley Rein 39 FERC 39 rulemaking 39 Hedging Relationships 39 W3C HTML 39 Finma 39 microprudential 39 Fair Lumber Imports 39 TechLaw Solutions 39 CRA 39 explanatory paragraph 39 spokesman Kevin Mukri 39 Executive Compensation 39 DFSA 39 Godwin Ronquillo 39 Exposure Draft 39 Restatements 39 NCVHS 39 JQC 39 Sharia Supervisory Board 39 SR NYSEArca 39 Consultation Conclusions 39 fiduciaries 39 FBAR reporting 39 HIPAA Privacy 39 IPXI 39 Ark. Sup 39 WilmerHale 39 AIFM Directive 39 IFRIC interpretations 39 Rule 2a 7 39 CPA Exam 39 Accountancy 39 Walter Schuetze 39 PIABA 39 RRGs 39 Securities Administrators CSA 39 Chuo Aoyama 39 Simpson Thacher 39 BDO Seidman Alliance 39 Geithner 39 Lamfalussy process 39 prudential requirements 39 AIFMs 39 FSA 39 § #-#.# [004] 39 CBN NDIC 39 AIFM 39 Rule #:#-# [002] 39 Pinksheets.com 39 Legislative Ethics 39 KPMG 39 Amended Notice 39 Thomas Linsmeier 39 Deepak Parekh Kiran Karnik 39 LRRA 39 CFO.com 39 Geller Rudman PLLC 39 Nominating committees 39 CCHIT 39 OFR 39 McGladrey 39 Commissioner Annette Nazareth 39 PPACA 39 spokesman Neal McGarity 39 FSP #-# 39 Wolf Popper LLP 39 Handbook Sections 39 VS Prabhakar Gupta 39 OIPRD 39 Ribstein 39 Industry Regulatory Authority 39 I.R.S. 39 systemically risky 39 IORP Directive 39 Practising Law Institute 39 Risk Factors contained therein 39 FCIC 39 Arthur Andersen LLP 39 Corporate Directors NACD 39 WTO Dispute Settlement 39 Systemic Risk 39 Geller Rudman 39 fiduciary 39 Grobstein Horwath & 39 TGDC 39 reexamination proceeding 39 Lamfalussy 39 FSP FAS #-# 39 Lobbying Disclosure Act 39 Jon Lukomnik 39 Blackman Kallick Bartelstein 39 Flast 39 LLPs 39 Kost Forer Gabbay 39 GNAIE 39 Kalorama Partners 39 FSPs 39 subsidiarity principle 39 Rules #A.# 39 Alicia Korney Editor 39 Doeren Mayhew 39 tax accrual workpapers 39 Dr. Mangiero 39 UKFI 39 George Stamboulidis 39 IGEFI 39 Rating Agencies 38 NCLB 38 & Touche LLP 38 Financial Stability Oversight 38 DoL 38 portfolio margining 38 ETLT 38 JH Cohn LLP 38 Pa.RAP 38 BCSC 38 Mattia LLP 38 COLCA 38 Bingham McCutchen LLP 38 CSBS 38 micro prudential 38 CFF Credential 38 Confirmation.com 38 Form 8K filed 38 Reporting Requirements 38 BaFin 38 AmeriChip International 38 PIC Steering 38 Options Symbology Initiative 38 Broadcast Decency 38 AFEP MEDEF 38 ISA# Wireless 38 C Achuthan 38 grandfathering provision 38 Tongxin International 38 Wilkinson Barker Knauer 38 Freddie Mac 38 Revenue Procedure 38 Listings Qualification Panel 38 Scheduling Order 38 Inc. HSBSB 38 Ehrhardt Keefe Steiner 38 Disclosure Interpretations 38 § #-#-# [005] 38 ACCME 38 LLP BLG 38 Volcker Rule 38 THE WEBSITE MAINTAINED 38 Contracting Oversight 38 Isda 38 IAB 38 BDO Seidman LLP 38 Fe Barin 38 Listing Standards 38 Chevalier Chartered 38 USPAP 38 Conversus 38 Gnarus 38 worker misclassification 38 Erik Sirri 38 KPMG LLP 38 Interdiction Principles 38 FFIEC guidance 38 NOPR 38 CISADA 38 TSBA 38 Treliant 38 Registrant 38 SACS CASI 38 Vertro 38 auditor Price Waterhouse 38 Disclosure Controls 38 BHCs 38 Sarb Ox 38 WebCPA 38 accounting rulemaker 38 Kimberley Process Certification Scheme 38 Judgment Debtor 38 NACUSO 38 ADAAA 38 Examinations OCIE 38 Kieran Poynter 38 inTEST Corporation 38 Steven Lofchie 38 OTCBB NEITHER APPROVES 38 Accounting Guideline 38 Risk Retention 38 NEOC 38 OptionEase 38 Safeguards Rule 38 Regulation SX 38 adjudicative functions 38 La.Civ.Code art 38 FHLBanks 38 NEITI 38 Harvey Goldschmid 38 Auditors 38 PCAOB Auditing Standard 38 NASCUS 38 PIPEDA 38 FISMA 38 Consul InSight 38 EESA 38 FSAP 38 IFSB 38 Prudential Regulatory Authority 38 Institutional Investors 38 LBRO 38 Goodwin Procter 38 Postelnik 38 Cerulean Associates 38 http:/www.sipc.org 38 Brendan Intindola 38 di Florio 38 Basel II 38 Khuzami 38 Edgeworth Economics 38 Real Estate Settlement Procedures 38 Internal Auditing 38 nonbanks 38 TBTF 38 Quaadman 38 Vibato 38 No. AUG AIR 38 AppSec agentless approach 38 FSP EITF #-#-# [001] 38 Language XBRL 38 FAIS Act 38 SIGIR 38 independent valuator 38 IOSCO Technical 38 Auditing ISAs 38 EAPD 38 Notification Related 38 BCFP 38 Public Interest Declassification 38 BOEE 38 Greenberg Traurig Maher 38 NASDAQ Listing Requirements 38 TILA 38 PricewaterhouseCoopers LLP PWC 38 Cobit 38 #c# [003] 38 FINRA broker dealer 38 Advocis 38 auditor 38 Goldstein Lewin 38 Architectural Examiners 38 macro prudential oversight 38 LMSB 38 Position SOP #-# 38 OBSI 38 Ofqual 38 Scotland ICAS 38 Benjamin Wey 38 Gauzès 38 Shearman Sterling 38 Interpretive Guidance 38 CEIOPS 38 Strategic Posture 38 Notified Bodies 38 Internal Audit 38 prudential supervision 38 Annmarie Hagan 38 Scoping Plan 38 de Larosière 38 AcSB 38 IEEE ISTO 38 OTC derivatives clearing 38 depositaries 38 ASBJ 38 WTO Appellate Body 38 ADA Amendments Act 38 Recent Accounting Pronouncements 38 commissioners Harvey Goldschmid 38 SZSE 38 GPlus 38 JJ Irani Committee 38 BlackRock Fink 38 Kelley Drye 38 OTC Derivatives 38 G3 Guidelines 38 pari delicto 38 HIPAA PCI DSS 38 OIG 38 ADAAG 38 CFTC Gensler 38 Ms. Gorelick 38 Commissioner Cynthia Glassman 38 AccountingWEB 38 MACPA 38 Registrar Accreditation 38 IAAO 38 Interim Filings 38 SIPC www.finra.org 38 EBSA 38 Shaw Pittman 38 Keller Rohrback LLP 38 Viriathus Capital 38 Corporate Governance Statement 38 Pearson P.Eng 38 ACCSCT 38 NSA Wiretapping 38 FINSA 38 Oloyi 38 Commissioner Elisse Walter 38 Practitioner Panel 38 Periodic Reports 38 interlocking directorates 38 iMEGA 38 HRS § #-# [001] 38 GEROVA 38 Sarbannes Oxley 38 CCorp 38 Null Lairson 38 Solicitors Accounts 38 netGuru 38 HIPAA Gramm Leach Bliley 38 Placement Agents 38 Randy Fletchall 38 HRBFA 38 C. Breeden 38 counter OTC derivatives 38 Cynthia Fornelli 38 Squar Milner 38 Ms Diplock 38 Capital Requirements Directive 38 NASD broker dealer 38 Tax Exempt Organizations 38 EUSR 38 WilmerHale LLP 38 AHIC Successor Inc. 38 quasi judicial proceeding 38 HIPAA Privacy Rule 38 Rule #f 38 Auditing Standards SAS 38 Enforcement Actions 38 qui tam relators 38 Accountant Donald Nicolaisen 38 ICWAI 38 Sarbannes Oxley Act 38 #Qs 38 Securities Dealers NASD 38 Ark. R. Civ 38 Tsingda 38 Basel III 38 SORP 38 Fair Value Measurements 38 NIST Smart Grid 38 CFPs 38 Citrin Cooperman 38 responsive pleadings 38 RGL Forensics 38 colorable claims 38 AIHA 38 INCITS 38 Garsson 38 Corporate Governance Guidelines 38 KICAC 38 SmartPros 38 Wetston 38 Armanino McKenna LLP 37 FSIA 37 periodic filings Infinium Labs 37 Ann Yerger 37 Stock Option Expensing 37 PASS ID 37 Zachary Gronich 37 SCR #:#.# [001] 37 Rule #g# 2 37 CFATF 37 Simplified Prospectus 37 Publication Professionals ISMPP 37 Scarab Consulting 37 Anti Monopoly Law 37 Lumigent 37 Deregistration 37 Enrico Dallavecchia 37 KPMG LLP Chartered Accountants 37 XBRL tagging 37 Lehman Fuld 37 Rivet Software 37 GlobeOp 37 comitology 37 Statutory Audit 37 Underwriter Defendants 37 non accelerated filer 37 ChuoAoyama 37 CSCPA 37 Gramm Leach Bliley Act 37 DLA Piper LLP 37 SEAB 37 PRGX 37 § #B#.# [002] 37 CICA Accounting Guideline 37 Cameron Belsher 37 ASX Corporate Governance 37 CCH TeamMate 37 Counter Derivatives 37 SAI Global 37 FMCSA 37 MorrisAnderson 37 illiquid securities 37 BoNY 37 AHQA 37 Mutuals.com 37 Form U4 37 Fannie 37 General Accepted Accounting 37 Sebi circular 37 UHY LLP licensed 37 Schulte Roth & 37 Lilia Bautista 37 Sidley Austin Brown 37 Cronus Partners 37 Capital Disclosures 37 auditors PricewaterhouseCoopers LLP 37 Baker Tilly 37 DPEC Partners 37 AML CTF 37 Appellate 37 NASDAQ Delisting Notice 37 Taxpayer Advocate Nina 37 SROs 37 Proxy Disclosure 37 PCTIA 37 Complinet 37 CREDIT RATING AGENCIES 37 NHRIs 37 Marks Paneth & 37 Filing Status 37 Chuck Smrt 37 ISO/TS# 37 Chairman Jane Diplock 37 PUHCA 37 External Auditors 37 SAS# Type 37 OSC Policy 37 BCRs 37 consultant Peter Zeughauser 37 Intellectual Property Practice 37 YH Malegam 37 Grant Thorton 37 Knupp LLP 37 SCASCA 37 Fiduciary 37 PAUL VOLCKER 37 Mark Bolgiano 37 WolfBlock 37 HighTower 37 Insurance Supervisors IAIS 37 NIRI 37 Volcker 37 CRIPA 37 Procurement Policy OFPP 37 Cybersecurity Czar 37 SIGAR 37 Mr. Szweras 37 DOJ 37 Finansinspektionen 37 Elisse Walter 37 Thrift Supervision OTS 37 Prompt Corrective Action 37 micro prudential supervision 37 Reflexologists 37 NOR DISAPPROVES THE CONTENTS 37 Designated Adviser 37 Assemblywoman Lieber 37 quasi judicial body 37 BDO Seidman 37 Labwire 37 China XD Plastics 37 DLSE 37 particularity requirement 37 BSA AML compliance 37 unnecessarily duplicative 37 WAC #-#-# 37 LECG 37 Takeover Directive 37 FPPC 37 JPDO 37 antiretaliation provision 37 RCGT 37 Lerach LLP 37 ACFE 37 WGIG 37 HKEx 37 Hugh Verrier 37 Financial Instruments Disclosures 37 Detainee Interrogation 37 JUSTICE STEVENS 37 GHTF 37 explanatory memoranda 37 ICOC 37 EquiLend 37 Judicial Tenure Commission 37 financial reporting ICFR 37 QFCQFC