予想通り

AS5がパスしたようですね。

http://www.pcaobus.org/News_and_Events/News/2007/05-24.aspx

パスしてすぐに、日本語のネットニュースのITProが日本語で記事を掲載していたのには驚きました。執筆者は夜中まで起きて、どうなるか待っていたのかな？

http://www.complianceweek.com/index.cfm?fuseaction=article.viewArticle&article_ID=3368

A full text of the final rules and accompanying SEC statements was not immediately available this afternoon. John White, the Commission’s director of corporation finance, said the SEC wanted to issue interpretive guidance so it can update or modify the material as necessary in the future. The guidance will be issued as a stand-alone release; exact rule amendments will be issued separately.

SECからInterpretive guidanceが出るようですね。

Most notable is what the guidance will not include: illustrative examples, something requested by a number of commenters. Palmrose said including such examples “would likely have the negative unintended consequence of establishing bright-line, or one-size-fits-all evaluation approaches. We’ve seen that an overly prescriptive set of rules can lead to inefficiencies, and we want to avoid ending up with evaluations that are more concerned with form than substance.”

どうせだったら、例も入れてくれるといいのに。。。

Another change will be the requirement of only one opinion in the auditor’s attestation on effectiveness of internal controls over financial reporting, eliminating the current requirement for separate opinion on management’s assessment.

意見書はひとつになるようですが、そりゃそうだ。

あと気になるのは、SECとPCAOBで使われている用語の統一についてだけど、

Palmrose said the SEC staff worked with the PCAOB to get the management guidance and the revised auditing standard “in synch,” and both will use the same terminology and definitions. But, she added, some differences will remain, reflecting the fact that “management and auditors have different roles and responsibilities” for auditing internal controls.

これについては、あとでリサーチするか。