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The Auditing Standards Board (ASB) issued SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, in 2021. SAS 145 updates AU-C 315 by enhancing the guidance related to understanding an entity and assessing risks of material misstatement.
View MoreHaving emerged from many of the constraints of the COVID-19 pandemic, many businesses are at a point of considering the “new normal” regarding remote working.
View MoreThe Securities and Exchange Commission (SEC) recently adopted amendments to certain rules that govern money market funds under the Investment Company Act of 1940.
View MoreThe Federal Accounting Standards Advisory Board recently announced that it is seeking input on the exposure draft of a proposed Statement of Federal Financial Accounting Standards titled Transitional Amendment to SFFAS 54.
View MoreThe International Sustainability Standards Board recently issued its inaugural standards, IFRS S1 and IFRS S2, intended to improve trust and confidence in company disclosures about sustainability to inform investment decisions.
View MoreThe PCAOB recently released a resource document including expanded details about its priorities for 2023 audit inspections, most notably risk of fraud, risk assessment and internal controls, and auditing and accounting risks.
View MoreAs part of its efforts to align the AICPA Code of Professional Conduct with that of the International Ethics Standards Board for Accountants, the AICPA Professional Ethics Executive Committee released for public comment an exposure draft regarding public interest entities.
View MoreThe Public Company Accounting Oversight Board recently issued for public comment a proposal that would amend PCAOB auditing standards related to the auditor’s responsibility for considering a company’s noncompliance with laws and regulations, including fraud.
View MoreThe Accounting and Auditing Policy Committee of the Federal Accounting Standards Advisory Board recently released an Exposure Draft Technical Release: Leases Implementation Guidance Updates.
View MoreThe staff of the Public Company Accounting Oversight Board recently released a revised standard-setting agenda that includes the addition of two projects slated for short-term action.
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