The AICPA’s Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality, and Statement…
The AICPA’s Auditing Standards Board (ASB) has issued Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements, to supersede AT-C section 215…
The AICPA has issued the Exposure Draft, Proposed Statement on Auditing Standards: Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes…
The AICPA’s Auditing Standards Board (ASB) has issued the Exposure Draft, Proposed Statement on Auditing Standards: Auditing Accounting Estimates and Related Disclosures. The comment deadline…
The FASB has issued an exposure draft proposing to improve guidance on distinguishing liabilities from equity, including convertible instruments. Stakeholders are asked to review and provide…
The Public Company Accounting Oversight Board (PCAOB) has released two resource documents informing audit committees and investors about the requirement for auditors to communicate critical…
The Auditing Standards Board (ASB) of the AICPA has published two new Statements on Auditing Standards (SAS), SAS 136, Forming an Opinion and Reporting on…
The Auditing Standards Board (ASB) of the AICPA has published two new Statements on Auditing Standards (SAS), SAS 136, Forming an Opinion and Reporting on…
The AICPA has issued a new standard for forensic accounting engagements, Statement on Standards for Forensic Services (SSFS) No. 1 ((FS section 100)), Forensic Services:…