public company


Also found in: Legal, Financial, Wikipedia.

public company

n
(Accounting & Book-keeping) a limited company whose shares may be purchased by the public and traded freely on the open market and whose share capital is not less than a statutory minimum; public limited company. Compare private company
Translations

public company

nsocietà f inv per azioni quotata in borsa
References in classic literature ?
It would take a Public Company with a Board of Directors and a paid Secretary to do that.
He said the SEC will work aggressively on implementation with the Public Company Accounting Oversight Board (PCAOB) so that 404's benefits can be derived without needless costs.
In addition, the AICPA Special Committee on Enhanced Business Reporting established the Public Company EBR Task Force and the Private Company EBR Task Force to research and develop examples of how enhanced business reports may appear.
And if the Free Enterprise Fund's suit against the Public Company Accounting Oversight Board moves forward, there may be even more opportunity for relief from Sarbox.
The Public Company Accounting Oversight Board (PCAOB) unanimously adopted rules governing audit firms' provision of tax services to public company clients.
The Center for Public Company Audit Firms is intended to make a direct statement to members of our profession about the importance of their audit performance," said Susan Coffey, AICPA vice president of audit quality and professional ethics.
As a result of the Sarbanes-Oxley Act and establishment of the Public Company Accounting Oversight Board, the AICPA's SEC Practice Section's historical self-regulatory obligations were dissolved.
It also may require some experience in the public company financial reporting arena and specialized continuing education.
Lots of eyes have been turning to the Public Company Accounting Oversight Board (PCAOB), launched in 2003 as part of the Sarbanes-Oxley Act.
Amar Bose gets to plan products 10 years out, and the CEO of a public company gets to spend time figuring out what arcane financing rule he is in violation of.
RECORD RETENTION IS MORE STRINGENT under Sarbanes-Oxley, which requires an auditor to retain for a seven-year period all relevant workpapers, memos, correspondence and records (paper and electronic) that contain conclusions, opinions, analyses or financial data created, sent or received in connection with the audit of a public company.

Full browser ?