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CAQ Public Policy and Technical Alert, April 2016

Monday, April 25, 2016

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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.

  • PCAOB proposes to strengthen requirements for supervision of other auditors

  • PCAOB seeks input for first post-implementation review

  • Inspections report describes AS 16 implementation and compliance

  • Staff inspection briefs preview 2015 inspection findings

  • Staff alert identifies concerns with improper alteration of audit documentation

  • PCAOB posts updated standard-setting agenda

  • SEC seeks public input on modernizing certain Regulation S-K requirements

  • Corp Fin updates C&DIs

  • FASB issues guidance on identifying performance obligations and licensing

  • FASB moving forward with final standard on credit losses

  • FASB proposes technical corrections and improvements, amendments to Topic 230

  • IASB issues amendments to revenue standard

  • New international research explores audit skills of the future

  • IOSCO cybersecurity study reviews regulatory approaches, best practices

  • CAQ issues new ‘Profession in Focus’ video

  • Upcoming Events