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Postcard from the AICPA SEC Conference - Part 2

Day one continued at the AICPA Conference on Current SEC and PCAOB Developments in Washington, DC. The afternoon of day one had several informative sessions

Postcard from the AICPA SEC Conference - Part I

Welcome to the AICPA Conference on Current SEC and PCAOB Developments from Washington, DC. This three-day conference kicked off with a welcome address

SEC Chairwoman to Step Down

While last week’s presidential election results may have been a surprise to many, it is likely to be just the beginning of many more changes as we

PCAOB Standard Setting Agenda: What Audit Committee Members Should Be Aware Of

Quarterly, the PCAOB releases its Standard Setting Agenda, which is used to share topics that are on the forefront of change or consideration. The most
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An In-Depth Look at the FASB's Cash Flow ASU

It is no secret that the cash flow statement has long been a source of heartache for both preparers and regulators of public company financial statements.

Financial Statement Restatement Trends

Filing incorrect, incomplete or inaccurate forms and financial information is always a concern for public companies filing with the SEC. If it is determined

PCAOB Rule to Improve Audit Transparency Approved by the SEC

On May 10, 2016, the Securities and Exchange Commission (SEC) approved the Public Company Accounting Oversight Board (PCAOB) rules that are aimed to improve

The Foreign Corrupt Practices Act: The Cost of Compliance

The Foreign Corrupt Practices Act (FCPA), enacted in 1977, generally prohibits the payment of bribes to foreign officials to assist in obtaining or retaining
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Highlights of the 2015 AICPA Conference on Current SEC and PCAOB Developments

The annual AICPA Conference on Current SEC and PCAOB Developments was held in Washington, D.C. last week, and included representatives of the Securities

2015 FBAR Reporting Extension for Public Company Employees

On December 9, 2015, the Financial Crimes Enforcement Network (FinCEN) issued FinCEN Notice 2015-1 providing certain filers of FBARs (described below)
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