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CAQ Public Policy and Technical Alert, April 2015

Saturday, April 25, 2015

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Each month, the CAQ Public Policy and Technical Alert highlights and examines regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. Please note that this alert is intended as general information and should not be relied upon as being definitive or all-inclusive. The CAQ encourages member firms to refer to the rules, standards, guidance, and other resources in their entirety.

In This Issue:

  • Senators re-introduce PCAOB Enforcement Transparency Act

  • PCAOB enters into cooperative agreement with Hungarian audit regulator

  • SEC to consider adequacy of management review controls

  • Investors ask for scrutiny of climate change risk reporting

  • SEC proposes pay-for-performance, cross-border security-based swap rules

  • FASB, IASB propose to defer revenue recognition standards’ effective date

  • FASB issues four new, six proposed ASUs

  • IAASB revises standard on auditor’s responsibilities relating to other information

  • IFIAR agrees on framework for information sharing

  • IESBA strengthens auditor independence rules

  • India requires more stringent audits

  • CAQ, AAA announce awards for Access to Audit Personnel Program

  • Nicole Holden joins CAQ Professional Practice team

  • Upcoming Events