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The SEC is Zeroing in on Disclosure Controls

The Securities Exchange Act Rule 13a-15 requires SEC reporting companies to maintain disclosure controls and procedures to ensure that...

CAQ’s Guide to Audit Quality Reports

Most large accounting firms publish reports describing how the firm seeks to maintain, promote, and strengthen audit quality. Since...

The Role of the Auditor in Climate Disclosure

A new Center for Audit Quality (CAQ) publication discusses the role that auditors can play in public company reporting of climate-related...

EY on SEC Priorities for 2023

What Should be on the Audit Committee’s 2023 Agenda?, January 2023 Update lists accounting and consulting firm publications that describe...

PCAOB Proposes to Modernize Confirmations

On December 20, the PCAOB issued for public comment a proposal to modernize its standard on the use of confirmations in audits. The...

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