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And they would carry out an audit if they got into power.
"We can only audit if there is government money," he said, and PTA's don't receive government money.
Do an Energy Audit If you live in a one- to four-family residential building in New York City and your annual household income is below $130,000, you qualify for a free home energy audit, Mr. Murray said.
Advocates of such a change say partners might be more hesitant to sign off on dubious accounting if they knew their name would be publicly attached to the audit if problems were later discovered.
The Taxation Department said the state could enforce the new tax laws on major Internet retailers by proving that they had a physical "presence" in New York and, thus, were subject to tax laws and an audit if that presence were proven.
Werness will be a sitting duck in an audit if he takes a deduction for the full value of the house; the law dictates that he must reduce the deduction by the value of the annuity.
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But poor European enforcement and auditing, if it continues, may undermine the new standards.
"What is the value of conducting these audits if you do not act on the findings?" Mr. Caban asked.
Internal auditing is the responsibility of management, and the S.E.C. was worried that auditors would be reluctant to challenge bad internal auditing if done by their colleagues.
"Statistically speaking, there is a higher chance of you being audited if you take the home office deduction than if you don't," he said.
And given his statement that text messages would not be audited, if the officers paid for their overages, the plaintiffs had a reasonable expectation of privacy.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com