1. Bailey
E. W.
2005. Remarks before the 2005 AICPA National Conference on Current SEC and PCAOB Developments. Washington, D.C., December 5. Available athttp://www.sec.gov/news/speech/spch120505ewb.htm.
2. Securities and Exchange Commission (SEC).
2000. Revision of the Commission’s Auditor Independence Requirements, Securities Act. Release No. 33–7919, 65 Fed. Reg. 76,008. December 5. (To be codified at 17 C.F.R. pt. 210, 240.) Available at http://www.sec.gov.