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    Measurements of FV in Illiquid Markets

    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

    CAQ Alert #2013-11

    Article Select Auditing Considerations for the 2013 Audit Cycle
    Published on April 18, 2014

    CAQ Alert #2013-11 Summary - Select Auditing Considerations for the 2013 Audit Cycle

    Article Select Auditing Considerations for the 2013 Audit Cycle
    Published on January 16, 2014

    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

    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

    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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