Conversely, practices which are contrary to ISB promulgations will be considered as having no such support. The SEC retains its authority over auditor independence matters, including providing oversight over the ISB and instituting enforcement actions as it deems appropriate. This action also does not modify the authority of state boards of public accountancy to undertake disciplinary actions regarding auditor independence. It has adopted as its guidance existing published SEC rules and interpretations, which remain in force until such time as the Board modifies or replaces them. The site has details of the Board and its work programme.
Correspondents come from the profession and academia.
It is designed to provide brief news of accounting and auditing around the world and is available both by email and on the World Wide Web. Double Entries is edited by Roger Debreceny at the Nanyang Business School, Nanyang Technological University, Singapore. The home page includes a form to complete to subscribe to Double Entries. Wagga Wagga, Australia. Roger is always on the lookout for more correspondents, particularly in those countries which are not yet covered.