White Paper: This white paper discusses issues associated with the measurement of fair value under existing GAAP in the context of illiquid (or less liquid) market conditions that currently exist in many segments of the credit markets
Published on April 06, 2010

June 2007 SAG Meeting Highlights

Meeting Minutes: CAQ highlights of the June 2007 PCAOB SAG meeting including the following discussion topics: accounting estimates and fair value measurements, engagement team performance, related parties and emerging issues
Published on April 07, 2011

November 2011 SAG Meeting Highlights

Meeting Highlights: CAQ highlights of the November 2011 PCAOB SAG meeting including discussion on upcoming PCAOB standard-setting activities, auditor independence and audit firm rotation, going concern, fair value pricing sources task force, improving the transparency of audits, year-end audit risk and financial reporting issues, and the auditor's reporting model
Published on December 13, 2011

October 2009 SAG Meeting Highlights

Meeting Highlights: CAQ highlights of the October 2009 PCAOB SAG meeting including the following discussion topics: standard-setting activities and emerging issues, update on proposed standards and concept releases issued, auditing fair value measurements and using the work of a specialist, communications with audit committees and related parties
Published on April 07, 2011

June 2006 SAG Meeting Highlights

Meeting Highlights: ...2006 PCAOB SAG meeting including the following discussion topics: PCAOB activities related to Section 404 and AS 2, implementation of Section 404 and AS 2, research related to auditing fair value and auditor's risk assessments, implications of internal control over financial reporting and stock option backdating
Published on April 07, 2011

Employee Benefit Plan Audits & Form 11-K

Guidance: Access FASB, SEC, PCAOB and other resources relevant to audits of Employee Benefit Plans and Form 11-K.
Published on February 09, 2011

Stock Compensation

Guidance: Access authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to auditing public company stock compensation.
Published on February 09, 2011

PCAOB Standing Advisory Group Meetings

Meeting Highlights: Information about the PCAOB Standing Advisory Group (SAG), a group whose purpose is to advise the PCAOB on the establishment of auditing and related professional practice standards. Gain access to SAG meeting materials and highlights from each meeting.
Published on March 27, 2013

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Employee Benefit Plans: Audit and Accounting Guide

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Investment Companies - Audit and Accounting Guide

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U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

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