CAQ Public Policy and Technical Alert, August 2015

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 issues annual report on broker-dealer inspections
• PCAOB schedules Investor Advisory Group meeting
• Federal court affirms decision on conflict minerals disclosure rule
• SEC adopts rule for pay ratio disclosure
• SEC adopts registration rules for security-based swaps
• FASB staff to draft final ASU on business combinations
• FASB issues new, proposed ASUs
• IAASB proposes changes in reporting on summary financial statements
• CAQ comments on use of specialists, disclosure of certain audit participants
• CAQ releases new ‘Profession in Focus’ video
• Catherine Nance Joins the CAQ as Senior Director of Professional Practice
• Upcoming Events