Alert

CAQ Public Policy and Technical Alert, December 2015

Friday, December 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.

  • PCAOB to require naming the engagement partner on new form

  • PCAOB announces new and reappointed SAG members

  • Highlights of 2015 AICPA Conference on Current SEC and PCAOB Developments

  • SEC proposes resource extraction disclosure, derivatives rules

  • FASB releases final financial instruments standard

  • FASB issues one proposed ASU in December

  • IASB proposes amendments to the current insurance contracts standard

  • IAASB seeking feedback on standard-setting to enhance audit quality

  • FRC proposes changes to U.K. Audit Firm Governance Code

  • FSB establishes Task Force on Climate-related Financial Disclosures

  • House bill would allow more SOX 404(b) exemptions

  • Senators introduce Cybersecurity Disclosure Act

  • Transportation funding bill includes financial disclosure modifications

  • CAQ releases new ‘Profession in Focus’ videos

  • Upcoming Events