The Public Company Accounting Oversight Board is seeing some improvements in audits of internal control over financial reporting, but also some contradictory findings. In a speech last week during the ...

The Public Company Accounting Oversight Board has proposed a set of significant changes in the requirements for auditing firms' quality control systems, in a major update from the earlier standards in ...

The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

The SEC recently adopted a series of rules and amendments aimed at strengthening transparency around securities in the capital market. The PCAOB, appointed by the SEC to regulate audits of public ...

A new staff report issued by the Public Company Accounting Oversight Board (PCAOB) seeks to provide best practices for auditors amid observations of rising deficiency rates related to engagement ...