TAILIEUCHUNG - COMMUNICATIONS WITH AUDIT COMMITTEES; RELATED AMENDMENTS TO PCAOB STANDARDS

Consent obtained by deception or misinterpretation: this related to how Facebook used personal data and the complainant highlighted a number of examples where he considered Facebook to be providing false or misleading information, for example, the fact that users are told they can remove posts, pokes, etc, but that they are not, in fact, being deleted but being held in the background. He also complains that some functions, such as deleting your account, are hidden from view. These aspects of the complaint are dealt with separately in the Report. FB-I categorically denied that it engaged in any. | PCAOB Public Company Accounting Oversight Board AUDITING STANDARD No. 16 - COMMUNICATIONS WITH AUDIT COMMITTEES RELATED AMENDMENTS TO PCAOB STANDARDS AND TRANSITIONAL AMENDMENTS TO AU SEC. 380 _ 1666 K Street NW Washington DC 20006 Telephone 202 207-9100 Facsimile 202 862-8430 PCAOB Release No. 2012-004 August 15 2012 PCAOB Rulemaking Docket Matter No. 030 Summary The Public Company Accounting Oversight Board PCAOB or the Board is adopting i Auditing Standard No. 16 Communications with Audit Committees that would supersede the Board s interim standards AU sec. 380 Communication With Audit Committees and AU sec. 310 Appointment of the Independent Auditor ii transitional amendments to AU sec. 380 and iii related amendments to PCAOB standards. Board Contacts Jennifer Rand Deputy Chief Auditor 202 207-9206 randj@ Jessica Watts Associate Chief Auditor 202 207-9376 wattsj@ and Hasnat Ahmad Assistant Chief Auditor 202 207-9349 ahmadh@ . I. Introduction With the passage of the Sarbanes-Oxley Act of 2002 the Act and the establishment of the PCAOB Congress acknowledged that auditors play an important role in protecting the interests of investors by preparing and issuing informative accurate and independent audit The audit committee2 - See Section 101 a of the Act 15 . 7211 a Senate Report No. 107-206 at 5-6 July 3 2002 . - The term audit committee as defined in Auditing Standard No. 16 is a committee or equivalent body established by and among the board of PCAOB Release No. 2012-004 August 15 2012 Page 2 PCAOB Public Company Accounting Oversight Board also plays an important role in protecting the interests of investors by assisting the board of directors in fulfilling its responsibility to a company s shareholders and others to oversee the integrity of a company s accounting and financial reporting processes and audits. The audit committee among other things serves as the board of .

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• Harnessing opportunities
• Integrated approach
• Cooperation at multiple levels
• Endowment opportunities
• atmospheric resources
• realizing opportunities
• Increased role of civil society
• Environment for development
• Poverty and inequity
• organ donation
• donors includes
• direct reimbursement