Registration
Section 102 of the Sarbanes-Oxley Act of 2002 prohibits accounting firms that are not registered with the
Board from preparing or issuing audit reports on U.S. public companies and from participating in such audits. Section 106(a) of the Act provides that any non-U.S. public accounting firm that prepares or furnishes an audit report with respect to any U.S. public company is subject to the Board's rules to the same extent as a U.S. public accounting firm. Section 106(a) further authorizes the Board to require that non-U.S. public accounting firms that do not issue such reports, but that play a substantial role in the preparation of the audit reports, register.
As of July 14, 2008, 1,859 accounting firms are registered with the Board.
This total includes the 9 pending withdrawals.
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