Cooling-Off Period

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2.002 documents for Cooling-Off Period

- Auditors' Need for a Cooling-Off Period
The revolving-door phenomenon occurs when companies employ former employees or owners of their audit firm in accounting positions. Many suspect this routine practice has a negative impact on auditor independence. One broadly proposed solution to mitigate this problem is cooling-off period, a requirement that a certain amount of time must pass before former employees or owners from the current audit firm may accept employment with an audit client. The Sarbanes-Oxley Act of 2002 (SOA) requires a one-year cooling-off period before publicly held companies may hire their auditor's former employees or owners for key positions. The authors conducted a study to investigate the perceptions of members of state boards of accountancy when nonpublic audit clients were involved in the revolving-door ...
- CPA Journal, The
- Vol. 75 Nbr. 12, December 2005
- 32 CFR 552.63 - “Cooling off” period for door-to-door sales.
- Code of Federal Regulations - Title 32: National Defense
- A Cooling Off-Period Needed On Petersburg Golf Course Proposal... [Derived Headline]
A cooling off-period needed on Petersburg golf course proposal To the Editor:
- Progress - Index, The; Petersburg, Va.
- June 08, 2010

- Hurricane, Sc Cancel Their Game On Jan. 10: ; School Officials Say Longer Cooling Off Period Is Way to Go for Teams
A red-letter date on the 2011 high school boys basketball calendar has been erased more than two weeks before its arrival. The Jan. 10 game between Class AAA No. 2 South Charleston (3-1) and Mountain State Athletic Conference rival Hurricane (1-3) has been canceled. The Redskins, who were to host that contest, will play Ironton, Ohio, instead.
- Charleston Daily Mail
- December 23, 2010
- Trade Regulation Concerning Cooling-Off Period for Sales Made at Homes, etc. Request for Public Comments
- FR, April 21, 2009
- Proposed rules
- Federal Trade Commission
- Workers' Comp: ; Delay Sought in Rate Hike for Vfds; Carper Urges 'Cooling Off' Period
Kanawha County Commission President Kent Carper said Thursday he is calling for a "cooling off" period to delay pending steep increases in workers' compensation premiums for hundreds of volunteer fire departments around the state. This is too important, and has such a tremendous adverse impact on fire services that it should be better thought out," Carper said.
- Charleston Gazette
- June 11, 2010
- 16 CFR 429.0 - Definitions.
...PART 429: RULE CONCERNING COOLING-OFF PERIOD FOR SALES MADE AT HOMES OR AT CERTAIN OTHER LOCATI...
- Code of Federal Regulations - Title 16: Commercial Practices
- Cooling-Off Period for Sales Made at Homes or at Certain Other Locations: Reopening of Comment Period
- FR, July 27, 2009
- Proposed rules
- Federal Trade Commission
- Cooling-Off Period
- West's Encyclopedia of American Law
- Com–Dor
- Cooling-Off Period -- Beating the Heat Is Toughest Part of Memphis in May Triathlon
Paul Ambrose had just claimed his first Memphis In May Triathlon victory, and the $2,000 in cold cash that went with it, Sunday at Orgill Park. At that moment, however, all that interested the 25- year-old Australian was the concept of "cold. As they took the timing chip strap from his ankle, the 25-year- old Australian headed straight to the tub of ice water long emptied of bottled H2O, turned his back and flopped into momentary bliss.
- The Commercial Appeal (2007-Current)
- May 24, 2010