6,237 results found

The Board has issued a proposal to indefinitely defer the effective date for disclosing unobservable inputs in Level 3 fair value measurements of investments held by a nonpublic employee benefit plan in its private company plan sponsor.

The IRS has issued Proposed Regulations addressing the Centralized Partnership Audit Regime. Back in November of 2015, statutory changes were enacted to replace the traditional audit rules for partnerships...

The Public Company Accounting Oversight Board (PCAOB) announced yesterday that the effective date for QC 1000, A Firm's System of Quality Control, would be delayed until December 15, 2026...

The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.

On September 24, 2024, the PCAOB issued a settled order against Halpern & Associates, LLC. The PCAOB found that Halpern & Associates failed to disclose to the Board on Form 3 a reportable event

PCAOB inspectors outlined their priorities for 2025 inspections in a Staff report published on December 9, 2024. The report highlights areas of inspection considerations including audit execution challenges.

On September 25, 2024, the PCAOB released a "Spotlight" report summarizing observations from the target team's review of public companies audits that included risks related to three areas: (1) crypto

Under Sarbanes-Oxley, public company auditors are required to be registered with the Public Company Accounting Oversight Board (PCAOB).

On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...

In case you missed it: as part of Riveron's recap of the latest AICPA & CIMA Conference on Current SEC and PCAOB Developments...

In a statement issued in connection with the 2019 AICPA Conference on Current SEC and PCAOB Developments, SEC Chief Accountant Sagar Teotia highlighted

SEC Deputy Chief Accountant Sagar Teotia discussed the implementation of new Generally Accepted Accounting Principles ("GAAP") on revenue recognition, leases and measurement...

Effective September 29, 2005, the SEC extended by one year the compliance date for the inclusion of management’s annual report and auditor attestation in Form 10-Ks for companies that are "nonaccelerated filers.

The SEC settled charges against an accounting firm for failing to properly audit an oil company in 2011.

On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.

The FASB's proposal to update the accounting standards for internal-use software development couldn't have come at a better time.

The FASB has finalized ASU 2024-03, or the DISE standard, which requires public companies to break down certain expense categories in the income statement...