AICPA PEEC Proposals Update Compliance Audit Definitions and Interpretations
The AICPA Professional Ethics Executive Committee recently released two proposals that would update the AICPA Code of Professional Conduct.
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Financial Accounting Foundation Releases Draft Strategic Plan for Comment
The Board of Trustees of the Financial Accounting Foundation recently announced it has released its draft strategic plan and is inviting public and stakeholder input on the plan’s contents.
View MoreNew TQAs Address Auditor Reporting of Other Information Included in Annual Reports
The AICPA recently issued new Technical Questions and Answers related to auditor reporting on supplemental information included in company annual reports.
View MoreGASB Addresses Range of Issues in New Omnibus Statement
The Governmental Accounting Standards Board recently issued guidance addressing various accounting and financial reporting issues identified during the implementation and application of certain GASB pronouncements or during the due process on other pronouncements.
View MorePCAOB Updates Standard-Setting and Research Agendas
The Office of the Chief Auditor of the Public Company Accounting Oversight Board recently published updated standard-setting and research agendas as part of the Board’s objective of advancing audit quality to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports.
View MoreIRS Issues Proposed Regulations to Determine Present Value in Defined-Benefit Plans
The IRS has recently issued proposed regulations and mortality tables (REG-106384-20) for determining present values under defined benefit pension plans.
View MoreIRS Reminds Tax-Exempt Organizations of May 16 Filing Deadline
The IRS recently issued a press release reminding tax-exempt organizations that many have a filing deadline of May 16, 2022.
View MoreFASB Proposes Updates to Reference Rate Reform Guidance
The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update regarding two issues related to reference rate reform.
View MorePCAOB Issues New Requirements on Auditing Accounting Estimates, Specialists
The Public Company Accounting Oversight Board recently issued new requirements for auditing accounting estimates and fair value measurements and using the work of specialists.
View MoreSingle Audit Relief Granted to Certain Governments with Treasury COVID-19 Funding
The AICPA Governmental Audit Quality Center recently issued GAQC Alert No. 439, stating that relief from single audit requirements has been granted for some small governments that have not previously been required to undergo a single audit but would have needed one due to receiving U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds program funding.
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