What's New

Date Title Division/Office
SEC Approves New and Updated PCAOB Audit Standards and an Amendment to the PCAOB’s Contributory Liability Rule Office of the Chief Accountant
Statement on the Application of IFRS 19, Subsidiaries Without Public Accountability: Disclosures, in Filings with the SEC Office of the Chief Accountant Corporation Finance
Fostering a Healthy “Tone at the Top” at Audit Firms Office of the Chief Accountant
An Investor Protection Call for a Commitment to Professional Skepticism and Audit Quality
The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided to Investors
The Importance of a Comprehensive Risk Assessment by Auditors and Management
The Potential Pitfalls of Purported Crypto “Assurance” Work
Responsibilities of Lead Auditors to Conduct High-Quality Audits When Involving Other Auditors
Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities
The Auditor’s Responsibility for Fraud Detection
Audit Quality and Investor Protection under the Holding Foreign Companies Accountable Act
Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring
The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession Agency-Wide
Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors
Statement on the FASB’s Agenda Consultation: Engagement with Investors and Other Stakeholders Vital to Development of High Quality Accounting Standards
Statement on OCA’s Continued Focus on High Quality Financial Reporting in a Complex Environment
The Importance of High Quality Independent Audits and Effective Audit Committee Oversight to High Quality Financial Reporting to Investors
Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)
Financial Reporting and Auditing Considerations of Companies Merging with SPACs
Emerging Market Investments Entail Significant Disclosure, Financial Reporting and Other Risks; Remedies are Limited

Last Reviewed or Updated: June 28, 2024