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SEC Guidance on PCAOB Auditing Standard No. 2
U.S. Securities and Exchange Commission [SEC] Link to more items from this source
Oct. 11, 2004

Excerpt: Pursuant to Section 107(b) of the Sarbanes-Oxley Act of 2002 ... notice is hereby given that on September 16, 2004, the Public Company Accounting Oversight Board ... filed with the Securities and Exchange Commission ... the proposed rule described in Items I and II below, which items have been prepared by the Board and are presented here in the form submitted by the Board. The Commission is publishing this notice to solicit comments on the proposed rule from interested persons.

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