2002年12月4日，美国新成立的公众公司会计监管委员会（PCAOB）召开了第二次非正式的闭门会议，集中讨论了会费收取和会计师事务所业务检查方案。会议仍然由此前已经辞去主席职务的韦伯斯特主持，美国注册会计师协会和美国财务会计准则委员会的代表也列席会议。会议认为，该委 On December 4, 2002, the newly formed Public Company Accounting Oversight Board (PCAOB) in the United States held its second informal closed-door meeting to focus on the collection of dues and the business inspection program of accounting firms. The meeting was still chaired by Webster, who had resigned from the chair. Representatives of the American Institute of Certified Public Accountants and the U.S. Financial Accounting Standards Board also attended the meeting. The meeting said the commission