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Searching Content by Thomas W. White ordered by Published Date Descending.
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1
PCAOB Seeks Public Input On Strategic Priorities
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
United States
30 Apr 2018
2
SEC Appoints New Members of PCAOB
The Securities and Exchange Commission on December 12 announced the appointment of five new members of the Public Company Accounting Oversight Board. The new chairman of the Board will be William D. Duhnke III, currently the staff director and general counsel to the Senate Rules and Administration Committee.
United States
18 Dec 2017
3
FASB Standard-Setting Update—November 2017
Here is the most recent "Summary of Current FASB Developments" prepared by Randy McClanahan of Butler Snow LLP in Birmingham, Alabama, for the Fall Meeting of the ABA Business Law Section Law and Accounting Committee.
United States
4 Dec 2017
4
SEC Chief Accountant Offers Guidance To Audit Committees During Period Of Change
Mr. Bricker also emphasized that as auditors implement the new audit reporting standard, "expectations for timely, ongoing communication will continue to be an important element to the auditor-audit committee relationship."
United States
22 Nov 2017
5
CAQ Report Shows ‘Encouraging' Trends In Voluntary, Enhanced Audit Committee Disclosures
The Center for Audit Quality and Audit Analytics recently released their 2017 Audit Committee Transparency Barometer.
United States
22 Nov 2017
6
SEC Approves Enhanced Auditor Reporting Model
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's revised auditing standard, AS 3101, governing the contents and form of the audit report.
United States
30 Oct 2017
7
PCAOB Staff Inspection Brief Highlights Areas Of Focus During 2017 Inspections
The staff of the Public Company Accounting Oversight Board recently published a Staff Inspection Brief regarding its 2017 inspections of registered audit firms.
United States
3 Oct 2017
8
SEC Enforcement Actions Under Exchange Act Rule 21F-17
In this article published by the Journal of Investment Compliance, Thomas White analyzes enforcement actions by the Securities and Exchange Commission (SEC) under Rule 21F-17(a)...
United States
2 Oct 2017
9
SEC Chief Accountant Offers Guidance To Audit Committees
SEC Chief Accountant Wesley Bricker recently delivered another speech in which he discussed current issues in financial reporting and highlighted the critical roles that auditors, audit committees...
United States
19 Jul 2017
10
PCAOB Provides Advice to Audit Committees on New Disclosures About Audit Participants
Lewis Ferguson, a member of the Public Company Accounting Oversight Board, recently provided guidance to audit committees on how committees might use new, publicly available information regarding other accounting firm(s) that participate in an audit.
United States
17 Jul 2017
11
CAQ Provides Guidance For Audit Committees About Audit Participant Reporting
In December 2015, the Public Company Accounting Oversight Board (PCAOB) adopted a rule requiring audit firms to file information on Form AP for each public company audit report.
United States
3 Jul 2017
12
PCAOB Adopts Enhanced Auditor Reporting Standard
On June 1, the Public Company Accounting Oversight Board unanimously adopted a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms...
United States
6 Jun 2017
13
Corporate Governance in the Trump Era: A Note of Caution
WilmerHale Partner William R. McLucas and Counsel Rachel Murphy, in this Westlaw Journal Corporate Officers & Directors Liability article, caution companies against relaxing their corporate governance and oversight standards due to expectations that under the Trump Administration, ..
United States
13 May 2017
14
SEC Chief Accountant Discusses Audit Committee Effectiveness, Other Current Topics
He also addressed internal control over financial reporting, which continues to be a major area of interest for the SEC staff.
United States
8 May 2017
15
CAQ Issues Updated Auditor Evaluation Tool
The tool also includes a sample form and rating scale for obtaining input from company personnel about the external auditor.
United States
3 May 2017
16
FASB Standard-Setting Update—April 2017
Randy's summary covers the Financial Accounting Standards Board's recent Accounting Standards Updates, which mostly have dealt with discrete or technical accounting issues, and other pending projects.
United States
3 May 2017
17
Understanding The Amended Executive Branch Gift Rules
The ethical principles that govern the conduct of federal officials have received more media attention over the past several months than at any time in recent memory.
United States
2 May 2017
18
Counsel To Counsel: A Law Firm GC's Data Protection Duties
Many law firms now have a designated general counsel, or a group of counsel, tasked with managing myriad legal matters for the firm. What are some top-of-mind priorities for these GCs today as they strive to keep their firms out of legal trouble?
United States
21 Apr 2017
19
Senators Again Seek to Open PCAOB Disciplinary Proceedings
Senators Charles Grassley (R-Iowa) and Jack Reed (D-Rhode Island) have re-introduced their proposal to open to the public disciplinary proceedings by the Public Company Accounting Oversight Board against accountants.
United States
3 Apr 2017
20
New Study Examines Proxy Advisor Recommendations on Auditor Ratification
Each year, the vast majority of larger public companies voluntarily ask shareholders to ratify the audit committee's selection of the company's auditor, and such proposals routinely pass with high rates of shareholder approval.
United States
8 Mar 2017
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