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Ideas & Insights

 











Financial Reporting Insights

PCAOB audit committee resource: CAMs

The PCAOB recently released insights for audit committees regarding the auditor’s communication of critical audit matters.



Financial Reporting Insights

Transitioning away from LIBOR

The FASB has added a project to its agenda to address accounting changes necessitated by reference rate reform.






Financial Reporting Insights

PCAOB guidance on communication of CAMs

Recent PCAOB guidance focuses on questions that may arise when the auditor is communicating critical audit matters under AS 3101.


Financial Reporting Insights

External auditor assessment tool updated

The Center for Audit Quality has released an updated tool to assist audit committees in the assessment of the external auditor.


Financial Reporting Insights

PCAOB staff guidance on Rule 3526(b)

The PCAOB staff recently provided guidance regarding how auditors are to comply with certain provisions of Rule 3526.








Article

Are your leaders ready for change?

The board can foster a leadership team that is ready for strategic shifts that drive stakeholder value and may be fundamental to survival.

  • Deiso, Phyllis
  • |


Recorded Webcast

Is your board ready for change management?

Board members are crucial in evaluating business objectives and executive suite initiatives. Is your board equipped for change management?



Insight Article

SEC crackdown on cyberfraud looms large

After new SEC guidance, companies should evaluate cybersecurity risk and prevention processes to avoid potential enforcement actions.

  • Weidenhamer, Andrew
  • |














Financial Reporting Insights

Critical audit matters: Lessons learned

A recent CAQ publication shares observations from dry runs performed with respect to the communication of critical audit matters.




Financial Reporting Insights

2018 Effective Date Reminder

Our Effective Date Reminder lists those pronouncements issued as of November 1, 2018, which became effective on or after January 1, 2018.


Insight Article

Cybersecurity: not ours-theirs

Board oversight must expand beyond company boundaries to consider procedures the of professional service firms with access to data.

  • Deiso, Phyllis
  • |







Financial Reporting Insights

SEC disclosure update and simplification

The SEC recently amended certain disclosure requirements that have become redundant, outdated, overlapping or superseded.






Article

Looking at the new employee loyalty theory

While talent management is multi-faceted, there's often significant factors affecting employee loyalty that may have strategic implications.

  • Deiso, Phyllis
  • |


Insight Article

The agile board of directors

Boards should not only focus on complying with regulations, but also consider the perceptions of the investment community.

  • Deiso, Phyllis
  • |






Financial Reporting Insights

FASB issues ASU 2018-04

The FASB removed from its Codification SAB Topic 5.M and certain guidance for public utility holding companies.












Financial Reporting Insights

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).


Financial Reporting Insights

SEC approves auditor reporting standard

On October 23, the SEC approved the Public Company Accounting Oversight Board’s new auditor reporting standard.





Financial Reporting Insights

Updated Guide to going public

Our guide discusses the process of going public, and reviews considerations for and against being a public company.


Financial Reporting Insights

Disclosures for new accounting standards

The CAQ encourages preparers, audit committees and auditors to focus on the disclosure of impending changes in accounting principles.


Financial Reporting Insights

SEC expands draft registration process

The SEC now will permit nonpublic review of draft registration statements relating to initial public offerings.











Recorded Webcast

New COSO Framework webcast

Overview of what companies are doing to adopt the new COSO framework, the latest from the SEC and what your auditor may be looking for going forward.




Insight Article

A Guide to Going Public

This guide will help your stakeholders determine if an IPO is the right path for your company by addressing some basic questions.




White Paper

Bridging Effectiveness Gaps

A white paper focusing on strategy and risk, executive compensation, CEO succession planning and board evaluations.

  • Deiso, Phyllis
  • |




Insight Article

An overview of the JOBS Act

A seven-page summary outlining the JOBS Act’s major provisions regarding capital access and reduced regulatory reporting requirements for small to ...