CAQ Public Policy and Technical Alert, April 2017

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:

• PCAOB updates standard-setting and research agendas
• Federal court enters final judgment in conflict minerals case
• SEC adopts inflation adjustments and other technical changes under the JOBS Act
• SEC updates C&DIs
• IFIAR publishes paper on Audit Committees and Audit Quality
• IASB proposes minor amendments to IFRS 9
• IAASB proposes revisions to ISA 540
• Hensarling releases revised Financial CHOICE Act
• AICPA releases cybersecurity risk management reporting framework
• CAQ updates external auditor assessment tool
• CAQ issues new video vignette for classroom use
• CAQ issues new ‘Profession in Focus’ video
• Upcoming Events