The Public Company Accounting Oversight Board pushed back a key implementation date for an aspect of PCAOB Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles. Under the old implementation schedule, the rule was not to apply to tax services being provided pursuant to an engagement in process on April 19, 2006, so long as the services were completed on or before October 31, 2006. Under the revised implementation schedule, the board will not apply the rule to tax services provided on or before April 30, 2007, when those services are provided during the audit period and are completed before the professional engagement period begins.

The PCAOB pushed back the implementation date after it decided to revisit the parts of the rule that deal with tax services provided during the period before a registered public accounting firm becomes auditor of record for an audit client.

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