Keywords: Form AP
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (1): 94–113.
Published: 15 March 2024
... Company Accounting Oversight Board (PCAOB) passed Rule 3211 requiring all audit firms in the USA to file Form AP for all public company audit reports issued on or after January 1, 2017, relatively little was known about the engagement partner [1] (EP) who performed an audit. One rationale proffered...

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