Searching Content indexed under Accounting Standards 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 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 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
SEC Cautions Issuers To Consider Cyber Threats When Devising And Maintaining Internal Accounting Controls
As the report illustrates, weaknesses in company policies and procedures and human vulnerabilities ultimately contributed to the success of these schemes.
United States
19 Oct 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
SEC Adopts Disclosure Update And Simplification Rules
Last week, the Securities and Exchange Commission voted to amend disclosure requirements "that have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles ("U.S. GAAP"), or changes in the information environment."
United States
22 Aug 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
SEC Staff Guidance For Addressing Impacts Of Tax Cuts And Jobs Act
On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 to assist companies comply with applicable accounting rules regarding the impact of...
United States
5 Jan 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
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
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
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
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