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CAQ Public Policy and Technical Alert, January 2015

Sunday, January 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.

In This Issue:

  • PCAOB finds deficiencies in broker-dealer audits
  • PCAOB plans active first six months
  • CorpFin updates Financial Reporting Manual
  • New FASB standard eliminates extraordinary items
  • FASB proposes updates to income tax accounting
  • IAASB issues new and revised auditor reporting standards
  • House passes bill easing financial reporting rules
  • CAQ comments on OECD’s review of corporate governance principles
  • Highlights of International Practices Task Force meeting now available
  • Upcoming Events