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Financial Reporting Insights

PCAOB staff outlook for 2021 inspections

The PCAOB staff recently issued an overview of its planned inspection focus areas and an accompanying audit committee resource.






Financial Reporting Insights

Obtaining assurance on ESG information

A recent Center for Audit Quality publication provides an overview of the role of auditors in company-prepared ESG information.







Financial Reporting Insights

Early adoption of ASU 2020-06

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.



Financial Reporting Insights

ESG reporting and attestation engagements

A recent publication provides information about reporting ESG information in SEC submissions and related attestation engagements.


Financial Reporting Insights

IASB amends IAS 1 and IAS 8

The International Accounting Standards Board has issued narrow-scope amendments to IAS 1, IAS 8 and IFRS Practice Statement 2.





Financial Reporting Insights

Proposed quality management standards

The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.