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Through the Enhancing Audit Quality initiative, the AICPA promotes high quality auditing and assurance, with a focus on subject matter that has created challenges for practitioners. According [...]

The AICPA's Professional Ethics Executive Committee (PEEC) has issued another proposed interpretation, this one addressing recruiting as a nonattest service. The proposal provides updated guidance on the [...]

The AICPA's Professional Ethics Executive Committee (PEEC) is proposing changes to the tax services rules with respect to independence. As part of their IESBA convergence, the rules [...]

GASB 103, Financial Reporting Model Improvements, was issued by the GASB. This standard does not make the sweeping changes to governmental funds proposed in earlier versions of the [...]

The AICPA has released a proposal of Chapter 8 of the Not-for-Profit A&A Guide on Programmatic Investments. The chapter provides context as to the impact of CECL [...]

The PCAOB has issued a Spotlight - Root Cause Analysis – An Effective Practice To Drive Audit Quality which provides details on how root cause analysis has [...]

In April, IESBA issued new guidance to provide ethical considerations for tax planning performed by those in public practice as well as those in industry. The guidance [...]

The IAASB has issued their 2024-2027 Strategy & Work Plan titled Elevating Trust in Audit & Assurance. The document lays out the strategic priorities of the IAASB [...]

The International Ethics Standards Board for Accountants (IESBA) has issued their 2024-2027 Strategy and Work Plan titled TOWARDS A MORE SUSTAINABLE FUTURE: ADVANCING THE CENTRALITY OF ETHICS. [...]

GAO issued their Improper Payments: Information on Agencies' Fiscal Year 2023 Estimates report (GAO-24-106927) on March 26, 2024 which provides details on the $236 billion in improper [...]

The GASB is soliciting user feedback for their project on Going Concern Uncertainties and Severe Financial Stress—Potential Disclosures. The survey should take about 15 minutes to complete [...]

This week's blog will look at the hot topics discussed at the 2024 AICPA Regional Council Meetings held last week in NY, Dallas, LA & Chicago. While [...]

The ACFE has issued their 2024 Report to the Nation. It provides an overview of fraud schemes as well as an update on the avatar of a [...]

The Financial Accounting Foundation has opened an opportunity for stakeholders to provide feedback on the effectiveness of the Private Company Council (PCC). The review request [...]

IESBA has issued a Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability [...]

In December, the International Auditing and Assurance Standards Board issued the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA [...]

The AICPA & NASBA issued updated CPE Standards in January 2024. They made changes to definitions and clarified group internet based rules. They also addressed [...]