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The Financial Accounting Standards Board recently issued an Accounting Standards Update intended to improve the decision usefulness of information provided to investors about certain loan refinancings, restructurings and writeoffs.
View MoreThe AICPA Auditing Standards Board is proposing a new Statement on Auditing Standards intended to enhance the quality of group audits.
View MoreThe FASB recently announced that the SEC has accepted the 2022 GAAP Financial Reporting Taxonomy and the 2022 SEC Reporting Taxonomy. The FASB also finalized the 2022 DQC Rules Taxonomy.
View MoreThe Securities and Exchange Commission recently proposed rule changes that would require registrants to include certain climate-related disclosures in their registration statements and periodic reports.
View MoreThe Securities and Exchange Commission recently proposed amendments to its rules to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance and incident reporting by public companies.
View MoreFor peer reviews commencing on or after July 1, 2021, audits and the related compliance and exemption engagements for SEC-registered broker-dealers are no longer included in the scope of peer review; however, there is still an impact on peer reviews of firms that perform these types of engagements.
View MoreThe AICPA stated that the next update of its Peer Review Program Manual is expected by late April 2022.
View MoreThe U.S. Securities Exchange Commission recently voted to propose changes that would provide greater transparency to investors and regulators by increasing the public availability of short sale-related data.
View MoreThe International Ethics Standards Board for Accountants recently released for public comment proposed technology-related revisions to the International Code of Ethics for Professional Accountants, including International Independence Standards.
View MoreThe AICPA Peer Review Board recently approved Clarified AICPA Standards for Performing and Reporting on Peer Reviews, effective for peer reviews beginning on or after May 1, 2022.
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