Audit committee quarterly update

 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.

Topics include:

• ICFR
• 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