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September 30, 2019 Article 6 minute read
Download our third-quarter 2019 update for the latest issues facing audit committees.
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This update provides a summary of some of the more important third-quarter 2019 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • ICFR and New Standards
  • SEC
    • Adopts Amendment to Single Issuer Exemption for Broker-Dealers
    • Adopts New Rule to Allow All Issuers to “Test-the-Waters”
    • Proposes to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors Under Regulation S-K
  • PCAOB
    • CAM Resources for Audit Committees and Investors
    • Provides Guidance for New Requirements on Auditing Estimates and Auditor’s Use of the Work of Specialists

Archived audit committee updates: