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Accounting and Audit
PCAOB Issues Concept Release on Mandatory Audit Firm Rotation
September 13, 2011
On August 18, the Public Company Accounting Oversight Board (PCAOB) issued a concept release soliciting comments on potential approaches to enhancing auditor independence. The Public Company Accounting Oversight Board ("PCAOB" or "Board") is issuing a concept release to solicit public comment on ways that auditor… read more
KPMG’s Spring 2011 Audit Committee Roundtable Report
August 23, 2011
This new Spring Roundtable Report from KPMG's Audit Committee Institute (ACI) highlights key insights and survey results from ACI's recent 27-city Spring Roundtable Series - "Changes and Challenges Driving the Audit Committee Agenda." These roundtable discussions revealed that, among other things, IT risk and… read more
Webcast Archive for July 7, 2011 SEC IFRS Roundtable
August 17, 2011
The SEC has made available a webcast archive of the International Financial Reporting Standards (IFRS) Roundtable held on July 7, 2011. The roundtable was held at the Commission's Washington, DC headquarters at 100 F Street NE, and featured three panels representing investors, smaller public companies, and… read more
FASB Drops Proposal to Include Transaction Costs in Expense Ratio
July 27, 2011
On June 8, 2011, the Financial Account Standards Board (FASB) voted drop a portion of its May 2010 proposal that, if adopted, would have required investment companies to include portfolio transaction costs in their expense ratios. In a May 2010 FASB Exposure Draft, the FASB… read more
PCAOB Issues Concept Release on Audited Financial Statements
June 29, 2011
On June 21, 2011, the Public Company Accounting Oversight Board ("PCAOB") issued a concept release to solicit public comment on a proposed revision of the content and form of reports on audited financial statements. The concept release describes a number of potential alternatives to the current auditor… read more