Accounting & Auditing

Data Visualization: Enhancing Audits Through Increased Engagement

Accounting & Auditing, Members Only /

By: Karen C. Miller, Ph.D., CPA; Santhosh Abraham, Ph.D.; and Danielle Brannock, CPA, CSPO While the use of data visualizations may not be new, it can be a revolutionary tool for internal auditors. Even Albert Einstein (1879-1955) noted, “My particular ability does not lie in mathematical calculation, but rather in visualizing effects, possibilities and consequences.” Looking back […]

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FASB Clarifies Interim Effective Date for New Disaggregation of Income Statement Expenses Standard for Non-Calendar Year-End Entities

Accounting & Auditing, Regulatory News /

https://www.fasb.org/news-and-meetings/in-the-news/fasb-clarifies-interim-effective-date-for-new-disaggregation-of-income-statement-expenses-standard-for-non-calendar-year-end-entities-420531

FASB Clarifies Interim Effective Date for New Disaggregation of Income Statement Expenses Standard for Non-Calendar Year-End Entities Read More »

PCAOB Adopts New Requirements To Standardize Disclosure of Firm and Engagement Metrics and To Modernize the PCAOB’s Reporting Framework

Accounting & Auditing, Regulatory News /

https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-adopts-new-requirements-to-standardize-disclosure-of-firm-and-engagement-metrics-and-to-modernize-the-pcaob-s-reporting-framework  

PCAOB Adopts New Requirements To Standardize Disclosure of Firm and Engagement Metrics and To Modernize the PCAOB’s Reporting Framework Read More »

SEC’s New Promulgation on Climate-Related Disclosure Rules

SEC’s New Promulgation on Climate-Related Disclosure Rules

Accounting & Auditing, Members Only, Regulatory News /

By: Josef Rashty, CPA In March 2024, the SEC adopted its new climate-related disclosure rules (hereinafter, rules) for public business entities (PBEs).1 The rules require a comprehensive discussion of material climate-related risks, identification of climate-related goals, and related greenhouse gas (GHG) emissions. The rules have substantive requirements similar to those in the Task Force on Climate-related

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Stakeholder Alert: Crucial Details of AICPA’s and NASBA’s CBE Proposal

Stakeholder Alert: Crucial Details of AICPA’s and NASBA’s CBE Proposal

Accounting & Auditing, Members Only /

By: Dr. Amelia Hart, CPA, and Steve Sledge, CPA 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.1 This proposal, referred to as

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