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The ESG movement is in full swing. Companies across industries now recognize that acting on and planning for environmental, social and governance (ESG) issues is an integral part of doing business in today’s economy.
View MoreAs part of its efforts to converge its standards with those of the International Auditing and Assurance Standards Board, the AICPA Auditing Standards Board recently issued Statement on Auditing Standards No. 149, providing a risk-based approach to group audits.
View MoreThe Financial Accounting Foundation has launched its free, enhanced online access to the Accounting Standards Codification® and the Governmental Accounting Research System™, implementing a change announced to stakeholders last month.
View MoreTogether with the U.S. Labor Department and the Pension Benefit Guaranty Corporation, the U.S. Treasury Department and the IRS recently released notices of final forms and instructions revisions regarding annual reporting of employee benefit plans.
View MoreThe SEC recently adopted rule changes to reduce the standard settlement cycle for most broker-dealer transactions in securities from two business days after the trade date to one to reduce risk. The Commission also proposed two other rule changes regarding the protection of advisory client assets and the Privacy Act.
View MoreThe PCAOB recently released a staff report intended to assist audit firms in remedying quality control issues cited during the inspection process.
View MoreThe Financial Accounting Foundation recently announced it will provide free, enhanced online access to the Accounting Standards Codification® and the Governmental Accounting Research System™ in an effort to make financial accounting standards more widely accessible to stakeholders and the public.
View MoreBy now, you should be aware of the new Statement of Quality Management Standards (and related new audit and compilation and review standards) issued in June 2022. The July/August 2022 Tennessee CPA Journal included a good article that covered the requirements of these new standards. Every firm that performs attest work will be impacted by these changes.
View MoreIf change is the only constant, then we understand the current dynamic economic environment will introduce challenges and opportunities. As a profession, we are learning how to better respond to the challenges and leverage the opportunities of the future. The discussion that follows provides some thoughts on some of the challenges and opportunities that are coming in 2023 and beyond.
View MoreFASB recently issued several tentative board decisions regarding its project on the disaggregation of income statement expenses.
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