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CAQ Public Policy and Technical Alert, August 2016

Tuesday, September 6, 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.

In this issue:

  • PCAOB issues annual report on inspections of broker-dealer auditors
  • PCAOB enters into cooperative agreement with new German Auditor Oversight Body
  • SEC seeks public comments on disclosure requirements in, amendments to, Regulation S-K
  • FASB issues Invitation to Comment on agenda consultation
  • FASB proposes concepts for presenting items in a financial statement
  • FASB issues new, proposed ASUs
  • CAQ comments on proposed enhancements to auditor’s reporting model
  • CAQ, CII comment on proposed amendments to smaller reporting company definition
  • CAQ, AAA expand program to connect academics with audit practitioners
  • CAQ issues new ‘Profession in Focus’ videos
  • Upcoming Events