Exploring Corporate Governance Around the World

By Allison Garrett, Senior Vice President for Academic Affairs at Oklahoma Christian University

Friday, October 20, 2006

PCAOB Issues Options Guidance

Earlier this week, the PCAOB issued a 28-page document "Staff Questions and Answers: Auditing the Fair Value of Share Options Granted to Employees." The document, available here, will assist auditors in applying FAS 123, the SEC's Staff Accounting Bulletin 107, and the PCAOB's statements regarding auditing of stock option plans.

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