Closer scrutiny of appraisals under Sarbanes-Oxley

Business Valuation UpdateVol. 11 No. 9
Data and Publications Update
September 2005


Sarbanes-Oxley was the result of congressional hearings responsive to both the Enron and WorldCom scandals, and led to the creation of the Public Companies Accounting Oversight Board (PCAOB), leading to close scrutiny of appraisers’ work by auditors.