March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
Article :
March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
Published on April 25, 2012
PCAOB Investor Advisory Group Meetings
Meeting Highlights :
Information about the PCAOB Investor Advisory Group (IAG) established to provide views and advice to the Board on broad policy issues, and other matters that affect investors and are related to the work of the PCAOB. Gain access to IAG meeting materials and highlights from each meeting.
Published on April 13, 2012
March 2012 IAG Meeting Highlights
Meeting Highlights :
March 2012 IAG Meeting Highlights
Published on April 05, 2012
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 January 03, 2012
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
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 a company's financial performance.
Published on October 17, 2011
September 2011 PCAOB Auditors Report Roundtable Highlights
Meeting Highlights :
September 2011 PCAOB Auditors Report Roundtable Highlights
Published on October 04, 2011
Ethics and Independence
Guidance :
Public company audit firms are required to comply with SEC and PCAOB ethics and independence rules and standards. Access public company auditor ethics & independence rules, standards and guidance here.
Published on August 12, 2011
April 2009 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the April 2009 PCAOB SAG meeting including the following discussion topics: engagement quality review, audit confirmations, emerging issues discussion and going concern.
Published on April 07, 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
October 2008 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the October 2008 PCAOB SAG meeting including the following discussion topics: audit considerations in the current economic environment, feasibility of audit quality indicators, and signing the auditor's report.
Published on April 07, 2011
June 2005 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the June 2005 PCAOB SAG meeting including discussions surrounding the implementation of AS 2 (later superseded by AS 5).
Published on April 07, 2011
October 2005 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the October 2005 PCAOB SAG meeting including the following discussion topics: proposed standard-setting activities for 2006, communications with audit committees and engagement quality reviews.
Published on April 07, 2011
February 2006 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the February 2006 PCAOB SAG meeting including the following discussion topics: using the work of a specialist, the auditor's consideration of materiality in audit planning and evaluation of likely misstatements, and the effects on independence of indemnification, limitation of liability, and other litigation-related causes in audit engagement letters.
Published on April 07, 2011
June 2006 SAG Meeting Highlights
Meeting Highlights :
CAQ highlights of the June 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