March 2011 SAG Meeting Highlights & PCAOB Open Meeting Summary
Meeting Highlights:
...2011 PCAOB SAG meeting including: an update on PCAOB standard-setting activities, FASB and IASB update, COSO internal control framework modernization, auditing financial statement disclosures and the auditor’s reporting model. The highlights also include information regarding the March 22, 2011 PCAOB open Board meeting on the auditor’s reporting model
Published on April 04, 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
XBRL
Overview:
The CAQ has developed this section of our Web site to include information about eXtensible Business Reporting Language (XBRL). We encourage our member firms to learn more about XBRL in order to understand how to obtain more rapid and reliable data on...
Published on March 27, 2013
Voluntary Model U.S.Transparency Report
Practice Aid:
The CAQ Practice Aid entitled Voluntary Model U.S. Transparency Report for Audit Firms was published to foster greater confidence in the audit process and audit quality by assisting investors of U.S. companies and other capital market stakeholders in understanding how U.S. audit firms are organized, operated, and monitored as it relates to audit
Published on January 28, 2011
SEC Rules and Regulations
Article:
SEC rulemaking activity includes concept releases, proposed rules, final rules and interpretive releases. The CAQ has provided the following links to assist member firms in accessing the securities laws, SEC rules, releases and regulations.
Published on September 20, 2012
PCAOB Issues Information About its Process for Determining Whether a Firm Has Satisfactorily Addressed Quality Control C...
Guidance:
This article provides an overview of two PCAOB releases concerning PCAOB implementation of the Act that gives registered accounting firms an incentive to address quality control criticisms in Board inspection reports within 12 months after the Board issues the reports.
Published on March 26, 2010
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...
Published on March 27, 2013