"Audit of Issuer company is covered by Auditing standards of PCAOB and Non issuer company by the GAAS standards of AICPA.
Generally, Issuers company is subject to 404 a and 404 b of SOX Act - Management report on ICFR and Auditor report on ICFR,…"
I am cpa student from Dubai. NASBA annual report states that UAE and Japan will be exam centers for cpa by late 2010 or early 2011. Is there any progress on this especially on UAE exam center.