NEWS BRIEFS.

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    • Abstract:
      Presents news briefs on issues related to accounting in the U.S. as of January 2006. Proposed rules of the U.S. Securities and Exchange Commission regarding the delisting of foreign companies in the country; Accountability of Andrew Fastow, former chief financial officer of Enron Corp., on the collapse of the company in 2001, according to former CEO Kenneth Lay; Recommendation of the Advisory Committee on Smaller Public Companies to exempt small businesses from the internal provisions of the Sarbanes-Oxley Act.