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Audit & Accounting

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August 26, 2019

FASB proposes delaying insurance standard

By Michael Cohn 3 min read

The proposed update would give insurers an extra year to implement the new rules.

PCAOB offers guidance on new auditing estimates and specialist requirements

By Michael Cohn 2 min read

The Public Company Accounting Oversight Board issued four documents explaining the new rules.

AICPA offers guidance on materiality in attestations

By Michael Cohn 2 min read

The discussion paper explains some of the challenges when a subject can’t be measured quantitatively.

AICPA proposes auditing standard to encourage professional skepticism

By Michael Cohn 2 min read

The move comes amid worries that firms are letting their clients off the hook too readily.

PCAOB sees continuing problems in broker-dealer audits

By Michael Cohn 2 min read

The Public Company Accounting Oversight Board has released its latest yearly report on its inspections of firms that audit broker-dealers and found deficiencies remain at a high level.

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