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Public Policy and Technical Alert, January 2018

Friday, February 2, 2018

As part of the Center for Audit Quality’s ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). Each month, the PPTA highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. Please note that the PPTA 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 at the hyperlinks provided below. All entities should carefully evaluate which requirements apply to their respective organizations.

In This Issue:


  • PCAOB Chairman Duhnke and Board Member Hamm sworn in
  • PCAOB announces new and reappointed SAG members


  • Robert Jackson and Hester Peirce sworn in as SEC Commissioners


  • FASB issues staff Q&A documents related to Tax Cuts and Jobs Act
  • FASB issues new, proposed ASUs


  • The IFRS 17 accounting model in one page
  • IFRS standards and their impact on financial stability and long-term investments
  • IASB posts podcast with an update on its January board meeting


  • CAQ publishes 2017 Year in Review
  • CAQ highlights SEC staff regulatory guidance for accounting impacts of the Tax Cuts and Jobs Act
  • CAQ issues new ‘Profession in Focus’ video

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