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The Securities and Exchange Commission is exempting filers with less than $100 million in revenue from the requirement for an attestation of their ICFR by an outside auditor.
| | | Complete coverage of the coronavirus impact | | Accounting Today has launched a comprehensive feed of our coronavirus coverage, with analysis of its impact and how the profession is responding. As a service to readers, content on this page does not require registration. | |
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| Compliance programs and audits falling short | | By Michael Cohn 1 min read
| | More than half of compliance officers believe they don’t have enough resources to carry out their function adequately, and nearly a third say their auditing and monitoring process is insufficient, according to a new survey. | |
| FASB tweaks CECL and financial instruments standards | | By Michael Cohn 1 min read
| | The Financial Accounting Standards Board made some narrow improvements to different aspects of the financial instruments guidance, including the current expected credit losses standard. | |
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