Searching Content indexed under Accounting and Audit by Thomas W. White ordered by Published Date Descending.
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
KPMG Issues 2017 Global Audit Committee Pulse Survey
Recently, KPMG released its 2017 Global Audit Committee Pulse Survey, which reports on audit committee activities based on survey responses from 800 audit committee members across 42 countries.
24 Feb 2017
SEC Chair Urges Continued Efforts on Global Accounting Standards
Outgoing Securities and Exchange Commission (SEC) Chair Mary Jo White has urged her successor and the SEC to continue to pursue high-quality, globally accepted accounting standards "as one of its highest priorities."
United States
14 Jan 2017
CAQ Provides Revenue Recognition Tool For Audit Committees
The Financial Accounting Standards Board's comprehensive new revenue recognition standard (ASC 606) will become effective for calendar-year reporting companies on January 1, 2018, a little over a year from now.
United States
21 Dec 2016
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