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PCAOB shifts focus to audit committee, says Franzel
The Public Company Accounting Oversight Board is continuing to look at how the audit committee can think and act independently, after warnings from Congress to pull back from a mandatory audit-firm rotation requirement, said PCAOB's newest member, Jeanette Franzel. Ideas under consideration, she said, include strengthening the role of the audit committee and the possibility of retendering audits periodically.

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