How does a proposed rule become an effective rule.Explain.

1. Discuss the role of the PCAOB as it relates to auditors. Why is the PCAOB important to auditors? (between 2 – 3 pages)

2. How does a proposed rule become an effective rule (pcaobus.org)?

3. On the PCAOB’s website, examine the Auditing Standards before reorganization and the reorganized Auditing Standards. Why do you think the auditing standards were reorganized? How might the reorganization impact professional auditors? (between 2 – 3 pages)

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