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CAQ Public Policy and Technical Alert, January 2016

Monday, January 25, 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.

  • PCAOB posts updated standard-setting agenda

  • IAC urges changes to redefinition of ‘materiality’

  • SEC extends comment period on proposed resource extraction disclosure rule

  • SEC announces examination priorities for 2016

  • SEC adopts interim rules implementing FAST Act provisions

  • FASB proposes changes to retirement benefit reporting

  • IASB issues new lease accounting standard

  • IASB issues amendments to income tax standard

  • IAASB finalizes changes for reporting on special purpose financial statements

  • FEE pursues the debate on the future of audit and assurance

  • Report highlights stakeholder discussions on AQIs

  • CAQ comments on ICGN’s stewardship, board diversity consultations

  • Highlights of SEC Regulations Committee meeting now available

  • CAQ releases new ‘Profession in Focus’ videos

  • Upcoming Events