Searching Content indexed under Audit by WilmerHale ordered by Published Date Descending.
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Early Look At First Batch Of CAMs Disclosures
More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement
United States
5 Sep 2019
PCAOB Continues To Expand CAMs Resources
Earlier this month, the Public Company Accounting Oversight Board released additional resources regarding its new Critical Audit Matters disclosure requirement, with the latest resources targeted to audit committees and investors.
United States
25 Jul 2019
PCAOB Offers Guidance On Communications To Audit Committees Related To Independence
The Guidance responds to this situation by proposing a more extensive disclosure by the auditor to the audit committee.
United States
1 Jul 2019
PCAOB Takes A "Deeper Dive On The Communications Of CAMs"
Last week, the PCAOB issued additional staff guidance on implementation of the upcoming Critical Audit Matters disclosure requirement, offering a "Deeper Dive on the Communication of CAMs."
United States
31 May 2019
PCAOB Releases Preview Of 2018 Inspection Observations
The discussion in the Preview is intended to offer useful information to auditors as they prepare for upcoming audits and to audit committees as they engage with their auditors.
United States
20 May 2019
Regulators Address The 2019 Baruch College Financial Reporting Conference
Always a fertile source of regulatory perspective, this year's Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission ...
United States
16 May 2019
CAQ Expands CECL And ICFR Resources
Last week, the Center for Audit Quality released two new resources—an updated Guide to Internal Control over Financial Reporting and a new Tool for Audit Committees: Preparing for the New Credit Losses Standard.
United States
16 May 2019
PCAOB Expands CAMs Guidance
While mostly directed to auditors, the Guidance offers some useful insights for companies and their audit committees.
United States
29 Mar 2019
PCAOB Issues 2019 Staff Inspections Outlook For Audit Committees
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
United States
18 Mar 2019
New Accounting Standards And ICFR At The Forefront Of 2018 AICPA Conference
Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and highlighted current and future regulatory priorities.
United States
8 Jan 2019
Fifth Annual CAQ Audit Committee Transparency Barometer Report Shows ‘Encouraging' Trends In Voluntary, Enhanced Audit Committee Disclosures
Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report.
United States
21 Nov 2018
PCAOB Chair Highlights Plans for Enhanced Audit Committee Engagement
Last week, PCAOB Chairman William Duhnke delivered a keynote speech at the American Law Institute's Accountants' Liability 2018 Conference in Washington DC, in which he described recent efforts and future plans for the PCAOB to further its goal of ..
United States
23 Oct 2018
Recent Enforcement Action Serves as a Reminder of the Need to Complete Audit Firm Review of Interim Financial Statements Before Filing Form 10-Q
On Friday, the Securities and Exchange Commission announced that it had settled enforcement actions against five companies for violating the Regulation S-X requirement that interim financial statements included in quarterly reports on Form 10-Q be ..
United States
25 Sep 2018
New Commission Moves Quickly On Enforcement
Within a week of the ceremonial swearing in of its last commissioner, the now fully formed Commodity Futures Trading Commission issued 17 enforcement orders and filed one complaint.
United States
20 Sep 2018
PCAOB Seeks Public Comment On Five-Year Strategic Plan
Last week, the PCAOB released a draft of its five-year strategic plan for 2018-2022.
United States
14 Aug 2018
ISS Annual Policy Survey Seeks Input Regarding Auditors And Audit Committees
Earlier this week, proxy advisory firm Institutional Shareholder Services Inc. launched its Annual Policy Survey, which solicits responses from institutional investors, companies, corporate directors and other market constituents ...
United States
2 Aug 2018
CAQ Releases New Tool For Upcoming CAMs Disclosure
Earlier this week, the Center for Audit Quality released Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements.
United States
1 Aug 2018
SEC Chief Accountant Addresses 2018 Baruch College Financial Reporting Conference
In a speech delivered at last week's 2018 Baruch College Financial Reporting Conference, SEC Chief Accountant Wes Bricker discussed objectives of financial reporting and its importance to the markets.
United States
11 May 2018
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
CAQ Releases Audit Committee Tool For New Leases Accounting Standard
Earlier this week, the Center for Audit Quality released Preparing for the New Leases Accounting Standard.
United States
11 Apr 2018
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