TITLE II - AUDITOR INDEPENDENCE
SEC. 203. AUDIT PARTNER ROTATION.
Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78j–1),
as amended by this Act, is amended by adding at the end the following:
"(j) AUDIT PARTNER ROTATION. - It shall be unlawful for a registered public
accounting firm to provide audit services to an issuer if the lead (or coordinating)
audit partner (having primary responsibility for the audit), or the audit partner
responsible for reviewing the audit, has performed audit services for that issuer
in each of the 5 previous fiscal years of that issuer.".
About OpenPages
OpenPages is the leading provider of Governance, Compliance and Risk
Management solutions
for Sarbanes-Oxley Compliance, Financial Controls Management, General
Compliance Management, Operational
Risk Management and IT
Governance.
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with numerous regulations, improve operational performance and align strategies
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Founded in 1996, the company is headquartered in Waltham, Massachusetts, with
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For more information on OpenPages' suite of business governance software solutions
or to register for an online demonstration, please call 781-693-5999 or visit
www.openpages.com.
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