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The emissions specifically include SOx, NOx, ODSs and VOCs [2] and the regulations came into effect in May 2005. [ 3 ] [ 4 ] Annex VI contains provisions for two sets of emission and fuel quality requirements regarding SOx and PM, or NOx, a global requirement and more stringent controls in special emission control areas (ECA). [ 5 ]
NO x gases are usually produced from the reaction between nitrogen and oxygen during combustion of fuels, such as hydrocarbons, in air; especially at high temperatures, such as in car engines. [1] [2] [3] In areas of high motor vehicle traffic, such as in large cities, the nitrogen oxides emitted can be a significant source of air pollution.
As a result of several accounting and auditing scandals, congress passed the Sarbanes-Oxley Act of 2002. Section 404 of the act requires company management to assess and report on the effectiveness of the company's internal control. It also requires the company's independent auditor to attest to management's disclosures regarding the ...
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
In financial auditing of public companies in the United States, SOX 404 top–down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes-Oxley Act of 2002 (SOX 404). Under SOX 404, management must test its internal controls; a TDRA is used to determine the scope of such testing. It is also ...
Practitioner’s specialist, who "possesses expertise in a field other than accounting or attestation", who assists in gathering evidence. SSAE 18 also identifies other relevant roles not directly engaged in the audit: [18] AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow;
The Model Audit Rule 205, Model Audit Rule, or MAR 205 are the commonly applied terms for the Annual Financial Reporting Model Regulation. [1] Model Audit Rule is a financial reporting regulation applicable to insurance companies, and borrows significantly from the Sarbanes Oxley Act of 2002 (see ‘key sections’ below).
NOx, CO, and VOCs are considered ozone precursors. [ 9 ] [ 6 ] Motor vehicle exhaust, industrial emissions, and chemical solvents are the major anthropogenic sources of these ozone precursors. [ 6 ] Although the ozone precursors often originate in urban areas, winds can carry NOx hundreds of kilometers, causing ozone formation to occur in less ...