Note: If a Board standard provides that the auditor "should consider" an action or procedure, consideration of the action or procedure is presumptively mandatory, while the action or procedure is not. [Effective pursuant to SEC Release Nos 33-8233 & 34-47746 (April 25, 2003); SEC Release No. PCAOB-2003-11 (April 28, 2004); and SEC Release No. PCAOB-2013-03 (May 2, 2014)] (a) In connection with the preparation or issuance of any audit report, a registered public accounting firm, and its associated persons, shall comply with ethics standards, as described in the AICPA's Code of Professional Conduct Rule 102, and interpretations and rulings thereunder, as in existence on April 16, 2003 (AICPA Professional Standards, ET §§ 102 and 191 (AICPA 2002)), to the extent not superseded or amended by the Board. [Effective pursuant to SEC Release Nos 33-8233 & 34-47746 (April 25, 2003); SEC Release No. PCAOB-2003-11 (April 28, 2004); and SEC Release No. PCAOB-2013-03 (May 2, 2014)] When used in Section 3, Part 5 of the Rules, unless the context otherwise requires: (a)(i) Affiliate of the Accounting Firm The term "affiliate of the accounting firm" (or "affiliate of the registered public accounting firm" or "affiliate of the firm") includes the accounting firm's parents; subsidiaries; pension, retirement, investment or similar plans; and any associated entities of the firm, as that term is used in Rule 2-01 of the Commission's Regulation S-X, 17 C. (3) For audits of the financial statements of foreign private issuers, the "audit and professional engagement period" does not include periods ended prior to the first day of the last fiscal year before the foreign private issuer first filed, or was required to file, a registration statement or report with the Commission, provided there has been full compliance with home country independence standards in all prior periods covered by any registration statement or report filed with the Commission.
(b) The terminology in paragraph (a) of this rule applies to the responsibilities imposed by the auditing and related professional practice standards, including the interim standards. (b) In connection with the preparation or issuance of any audit report, a registered public accounting firm, and its associated persons, shall comply with independence standards – (1) as described in the AICPA's Code of Professional Conduct Rule 101, and interpretations and rulings thereunder, as in existence on April 16, 2003 (AICPA Professional Standards, ET §§ 101 and 191 (AICPA 2002)), to the extent not superseded or amended by the Board; and (2) Standards Nos. (a)(iv) Audit Client The term "audit client" means the entity whose financial statements or other information is being audited, reviewed, or attested and any affiliates of the audit client.
best dating personal ads - 3 day rule for dating
"Referring to a type of previously non-existent porn will cause online porn of that type to come into being retroactively." Nobody takes this seriously, so far as we know.
You might wish to keep a bottle of Brain Bleach handy while proving (or attempting to disprove) Rule 34. And if you DO go hunting to prove this rule false, say good-bye to your childhood first...
An Older Than Dirt trope as decades before the Internet was even conceived, publications known as "Tijuana bibles" circulated widely, featuring X-rated (and copyright-infringing) cartoons showcasing a mix of popular cartoon characters and movie stars of the day doing the Rule 34 thing.
Compare Sexy Whatever Outfit (a non-pornographic Sister Trope), Memetic Molester, Perverse Sexual Lust, the fetish fuel wiki, Rule 34 Creator Reactions (a list of creator reactions to this applying to their work).
(i)(ii) Investment Company Complex (1) The term "investment company complex" includes - (i) An investment company and its investment adviser or sponsor; (ii) Any entity controlled by or controlling an investment adviser or sponsor in paragraph (i) of this definition, or any entity under common control with an investment adviser or sponsor in paragraph (i) of this definition if the entity - (A) Is an investment adviser or sponsor; or (B) Is engaged in the business of providing administrative, custodian, underwriting, or transfer agent services to any investment company, investment adviser, or sponsor; and (iii) Any investment company or entity that would be an investment company but for the exclusions provided by section 3(c) of the Investment Company Act (15 U. (2) An investment adviser, for purposes of this definition, does not include a sub-adviser whose role is primarily portfolio management and is subcontracted with or overseen by another investment adviser. PCAOB-2006-01 (April 19, 2006); and SEC Release No. PCAOB-2013-03 (May 2, 2014)] A person associated with a registered public accounting firm shall not take or omit to take an action knowing, or recklessly not knowing, that the act or omission would directly and substantially contribute to a violation by that registered public accounting firm of the Act, the Rules of the Board, the provisions of the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto, including the rules of the Commission issued under the Act, or professional standards. Note 1: Under Rule 3520, a registered public accounting firm or associated person's independence obligation with respect to an audit client encompasses not only an obligation to satisfy the independence criteria applicable to the engagement set out in the rules and standards of the PCAOB, but also an obligation to satisfy all other independence criteria applicable to the engagement, including the independence criteria set out in the rules and regulations of the Commission under the federal securities laws. PCAOB-2006-01 (April 19, 2006); and SEC Release No. PCAOB-2013-03 (May 2, 2014)] A registered public accounting firm is not independent of its audit client if the firm, or any affiliate of the firm, during the audit and professional engagement period, provides any service or product to the audit client for a contingent fee or a commission, or receives from the audit client, directly or indirectly, a contingent fee or commission. Note 1: With respect to transactions subject to the United States tax laws, paragraph (b) of this rule includes, but is not limited to, any transaction that is a listed transaction within the meaning of 26 C.