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The proposed changes could have the potential for expanding future enforcement proceedings.January 9
PartnerBaker Botts LLP -
The International Ethics Standards Board for Accountants has released a set of revisions to the International Code of Ethics for Professional Accountants, making some changes in the independence standards for assurance engagements, other than audit and review engagements.January 8
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The Securities and Exchange Commission is proposing a set of amendments to the auditor independence rules that have been in place since the early 2000s, allowing firms more leeway in determining conflicts of interest and shortening the lookback period for clients planning to go public.December 30
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The International Accounting and Assurance Standards Board has released a revised standard for identifying and assessing the risks of material misstatements.December 26
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The Public Company Accounting Oversight Board has released a document providing information from its conversations with nearly 400 chairs of audit committees.December 26
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The Public Company Accounting Oversight Board has issued a concept release proposing a new approach to changing its quality control standards, the biggest change since 2003.December 24
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Technology is ready to disrupt this core service of the profession, and that's going to require a serious response from auditors, according to Alan Anderson of Accountability Plus.December 16
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The Public Company Accounting Oversight Board is planning to issue a concept release on revisions in quality control standards while making extensive changes in its inspections and audit reports.December 9
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Chairman William Duhnke said the board is also doing more outreach to audit committees.December 3
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The American Institute of CPAs’ Auditing Standards Board proposed a strategic plan that will guide the ASB’s work over the next three years.November 21
