id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-21527	Swider, R. Alexander	Toeing the Line: The Delicate Balance Attorneys Must Maintain When Responding to Auditor Inquiry Request Letters	2017	27	.pdf	application/pdf	12860	735	53	W hile the PCAOB performs a critical role in helping regulate88 the public accounting industry, the PCAOB’s stance on requiring detailed documentation in calculating and disclosing contingencies threatens to negatively affect the relationship between CPAs and corporate lawyers.89 Since Congress’ passage of SOX, lawyers face a m ore uncertain landscape when it comes to how they choose to balance their responsibility to accurately report client information to inquiring auditors while remaining loyal to their 84. In drafting the guidelines for sending and responding to audit legal letters, these three organizations should form their recommendations in a manner that recognizes that “the information that users of private company financial statements consider decision-useful” differs from the type of information users of public company financial statements generally require.	cache/inlawrev-21527.pdf	txt/inlawrev-21527.txt