Data Visualization: Enhancing Audits Through Increased Engagement
While the use of data visualizations may not be new, it can be a revolutionary tool for internal auditors. View More
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While the use of data visualizations may not be new, it can be a revolutionary tool for internal auditors. View More
“HAL, do a research and development (R&D) study.” View More
In line with the timeline in its evolving technical agenda, FASB has recently completed the proposal of several Accounting Standards Updates (ASUs). View More
The Financial Accounting Standards Board (FASB) today published an Accounting Standards Update that clarifies for non-calendar year-end entities the interim effective date of Accounting Standards Update No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. View More
On Monday, the AICPA Professional Ethics Executive Committee (PEEC) released new ethics guidance related to recruiting services for attest clients. View More
The Securities and Exchange Commission today adopted amendments to require the electronic filing, submission, or posting of certain forms, filings, and other submissions that national securities exchanges, national securities associations, clearing agencies, broker-dealers, security-based swap dealers, and major security-based swap participants make with the Commission. View More
The Financial Accounting Standards Board (FASB) today published an Accounting Standards Update (ASU) that improves the relevance and consistency in application of the induced conversion guidance in FASB Accounting Standards Codification® Subtopic 470-20, Debt—Debt with Conversion and Other Options. View More
Changes adopted today by the PCAOB will increase audit firm transparency, bring consistency to the disclosure and calculation of audit firm and engagement metrics, and help the PCAOB conduct its oversight to protect investors. View More
On Sept. 12, 2024, the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) jointly proposed a new initiative in the form of an Exposure Draft aimed at enhancing the pathways to Certified Public Accountant (CPA) licensure. View More
In March 2024, the SEC adopted its new climate-related disclosure rules (hereinafter, rules) for public business entities (PBEs). View More