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Section 6. International

Rule 6001.            Assisting Non-U.S. Authorities in Inspections

           The Board may, as it deems appropriate, provide assistance in an inspection of a registered public accounting firm organized and operating under the laws of the United States conducted pursuant to the laws and/or regulations of a non-U.S. jurisdiction.  The Board may consider the independence and rigor of the non-U.S. system in determining the extent of the Board's assistance. 

[Effective pursuant to SEC Release No. 34-50291, File No. PCAOB-2004-04 (August 30, 2004)]

Rule 6002.            Assisting Non-U.S. Authorities in Investigations

           The Board may, as it deems appropriate, provide assistance in an investigation of a registered public accounting firm organized and operating under the laws of the United States conducted pursuant to the laws and/or regulations of a non-U.S. jurisdiction.  The Board may consider the independence and rigor of the non-U.S. system in determining the extent of the Board's assistance. 

[Effective pursuant to SEC Release No. 34-50291, File No. PCAOB-2004-04 (August 30, 2004)]