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PCAOB Reports 2021 Target Team Observations

Since 2019, the Public Company Accounting Oversight Board’s annual inspections program has included a “target team.” The target team...

PCAOB Updates its Standard-Setting Agenda

In May, the Public Company Accounting Oversight Board released a new standard-setting and research project agenda. See PCAOB Announces...

PCAOB Chair Has Advice for Audit Committees

On October 7, PCAOB Chair Erica Williams delivered remarks audit committee responsibilities at the University of California-Irvine’s...

SEC Chief Accountant Issues a Reminder on Fraud

Acting SEC Chief Accountant Paul Munter has released a statement emphasizing the auditor’s responsibilities for financial statement fraud....

Deloitte Updates its Audit Committee Guide

Deloitte’s Center for Board Effectiveness has released an updated version of its Audit Committee Guide (Guide). In the press release...

IFAC Reports on the State of ESG Assurance

The International Federation of Accountants (IFAC) and the Association of International Certified Professional Accountants (Association),...

SEC Adopts Pay Versus Performance Disclosure

On August 25, the SEC adopted rules requiring U.S. public companies to disclose information reflecting the relationship between executive...

2022 PCAOB Inspections Preview

The PCAOB’s inspection staff has released Spotlight: Staff Overview for Planned 2022 Inspections, its annual discussion of focus areas in...

Fueled by SPACs, Restatements Surge

Audit Analytics (AA) has released its annual report on public company restatements, 2021 Financial Restatements: A Twenty-One-Year Review....