This update highlights important second quarter 2019 issues facing audit committees. The content is not meant to be all-inclusive. You may also be interested in our quarterly publication for public companies that summarizes accounting, financial reporting, and regulatory matters.
- PCAOB Provides Guidance for Communication of Critical Audit Matters (CAMs)
- SEC Proposes Amendments to Accelerated and Large Accelerated Filer Definitions
- Center for Audit Quality (CAQ) Tool for Preparing for Credit Losses Standard
- CAQ Tool for Emerging Technologies