RMV supplier change notification

2021 ◽  
Author(s):  
Keyword(s):  
Change Notification

How Effective Is Joint Public and Private Monitoring? The Case of the AICPA Auditor Change Notification Letter

2001 ◽  
Vol 20 (1) ◽  
pp. 29-43 ◽  
Author(s):  
Michael L. Ettredge ◽  
David B. Smith ◽  
Mary S. Stone
Keyword(s):  
Public Organization ◽  
Public And Private ◽  
Private Monitoring ◽  
Educational Effort ◽  
Private Organization ◽  
Auditor Change ◽  
Client Behavior ◽  
Change Notification ◽  
Disclosure Requirement

The AICPA SEC Practice Section (SECPS) notification rule requires a member firm to notify its former client and the Chief Accountant of the SEC in writing within five business days of the date it determines the client-auditor relationship has ended. The rule is unique because it was developed and is enforced by a private organization (the AICPA) to assist a public organization (the SEC) in fulfilling its charge of ensuring full and timely disclosure. An SECPS educational effort to make members aware of their notification responsibilities recently ended. Our paper evaluates the effectiveness of the SECPS educational effort and the SECPS notification letter. It shows that registrant as well as auditor compliance and timeliness increased during the time the notification rule has been in effect, and that the improved registrant performance is likely due in part to improved auditor performance. One implication of our study is that a disclosure requirement auditors impose upon themselves can be effective in helping the SEC monitor client behavior.

A guide to change notification data packages for single-use biomanufacturing systems

2020 ◽  
Author(s):  
Jeff Carter ◽  
Genine Dale ◽  
Michael DiFiore ◽  
Audra Matthews ◽  
Todd Roman
Keyword(s):  
Change Notification ◽  
Single Use ◽  
Notification Data

Relations Between Features: Prototyping Object-Oriented Language Extensions on an Industrial Example

1996 ◽  
Author(s):  
Brendan D. Brett ◽  
Thomas J. Peters ◽  
Steven A. Demurjian ◽  
Donald M. Needham
Keyword(s):  
Object Oriented ◽  
Critical Feature ◽  
Cad Cam ◽  
Change Notification ◽  
Feature Based ◽  
Software Object ◽  
Feature Based Design ◽  
Parent Child Relationships ◽  
Cam Software ◽  
Object Oriented Languages

Abstract Feature-based design techniques are being broadly incorporated into supporting CAD/CAM software. Object-oriented methodologies effectively capture parent-child relationships between features. However, realistic design, manufacturing and assembly domains often require more subtle inter-relationships between features, where contemporary object-oriented languages lack capabilities to facilitate such modeling. This research focuses upon prototyping object-oriented techniques to express non-ancestral relationships between features. This research was undertaken to support an industrial design team and our research goals were to: • determine critical feature inter-relationships, • prototype object-oriented software mechanisms for expressing these non-ancestral inter-relationships, and • equip those mechanisms with methods for change notification.

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