SEC Office of the Chief Accountant: Remarks - Policy Choices Informed by Root Cause Analysis

In a speech yesterday, Brian T. Croteau, SEC Deputy Chief Accountant, addressed the following issues concerning auditing:

• The importance of the academic community and its work to audit policy and regulation;
• The role of root cause analysis and the audit performance feedback loop;
• Global audit policy considerations; and
• Legislative activity related to auditing.

View speech in full here (links externally to SEC website).