Case 15.3 Free Enterprise Fund v. Public Company Accounting Oversight Board

Must have access to UOP Library

Read “Case 15.3 Free Enterprise Fund v. Public Company Accounting Oversight Board” in Ch. 15 of the text.

USING ONLY the UNIVERSITY OF PHOENIX LIBRARY, locate, copy, and bring to class with you three peer reviewed articles that focus on Public Company Accounting Oversight.

Be prepared to lead an in-class discussion that addresses the following: 

  • If auditing of financial statements is required for the protection of public investors, should not all PCAOB members be taken from the investment community that uses audited financial statements? Why or why not?
  • How does the decision in this case impact the validity of the Board and other provisions of the Sarbanes-Oxley Act? 

Note: You will be required to submit all three articles to your instructor. If an article exceeds ten pages in length, you need only copy and turn in the first ten pages of the article.

Attached below is the case.

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