CAQ Public Policy and Technical Alert, October 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 report details inspection findings related to risk assessment standards
• PCAOB Staff Inspection Brief provides information on 2015 inspections
• PCAOB posts updated standard-setting agenda
• PCAOB publishes SAG agenda
• Correction: SEC approves reorganization of PCAOB auditing standards
• SEC sets schedule for issuing final extractive industries disclosure rule
• SEC approves new crowdfunding rules
• IASB publishes draft guidance on materiality
• CAQ alerts summarize potential risk areas for upcoming audit cycle
• ​CAQ releases new ‘Profession in Focus’ videos
• Anti-Fraud Collaboration creates self-study program on ethics
• CAQ releases 2015 Audit Committee Transparency Barometer
• Upcoming Events