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    Subject Term: "Congressional powers"

    1 publication with a total of 1 open recommendation
    Director: Susan Irving
    Phone: (202) 512-6806

    1 open recommendations
    Recommendation: To ensure that the reserve target SEC set for PCAOB safeguards against realistic risks and probable contingencies, including potential unforeseen funding delays, the SEC Chair, in exercising the commission's authority to oversee PCAOB, should analyze--and document the analysis of--program needs and probable contingencies, in consultation with PCAOB as appropriate.

    Agency: United States Securities and Exchange Commission
    Status: Open

    Comments: The Securities and Exchange Commission (SEC) reported in January 2017 that it will coordinate further with Public Company Accounting Oversight Board (PCAOB) staff as the PCAOB analyzes, with review by the SEC, their program costs and risks to ensure that the operating reserve reflects current needs and probable contingencies and that the analysis is documented.