SEC, pointing to the bill's provisions on non-audit services, audit standard-setting and the greater distance of the board from the accountants.

ECONOMIST: Auditors

He should at least step down until the performance of KPMG in the audit of HBOS, and accounting standard setting, has been properly and independently investigated.

BBC: HBOS bosses remain under fire as Sir James resigns posts

Huw Thomas made his comments whilst briefing the public accounts committee on the Wales Audit Office report 'Progress in Delivering the Welsh Housing Quality Standard' on 17 January 2011.

BBC: Public Accounts Committee

Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

FORBES: The State of Sarbanes-Oxley Compliance According To Protiviti