Alan Wilson on Publicly-Traded Companies

PCAOB Continues Outreach Efforts With CAMs Webinar

Yesterday, the Public Company Accounting Oversight Board hosted the first of three opportunities for auditors to attend a webinar on the implementation of the upcoming critical audit matters (CAMs) disclosure requirement. The...more

4/29/2019 / Audit Reports , Auditors , Audits , Financial Statements , PCAOB , Publicly-Traded Companies , Securities and Exchange Commission (SEC)

PCAOB Expands CAMs Guidance

Last week, the Public Company Accounting Oversight Board published new staff guidance to support implementation of the impending critical audit matters (CAMs) disclosure requirements, which first become effective later this...more

3/28/2019 / Audit Committee , Audit Reports , Audits , New Guidance , PCAOB , Publicly-Traded Companies , Reporting Requirements

PCAOB Issues 2019 Staff Inspections Outlook for Audit Committees

On March 14, 2019, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees (the “Committee Outlook”), which offers a concise outline of what audit committees should expect...more

3/18/2019 / Audit Committee , Auditors , Audits , Disclosure Requirements , Inspections , PCAOB , Publicly-Traded Companies

Fifth Annual CAQ Audit Committee Transparency Barometer Report Shows ‘Encouraging’ Trends in Voluntary, Enhanced Audit Committee...

Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report. As in past years, the groups “continue to observe encouraging year-over-year...more

11/7/2018 / Annual Reports , Audit Committee , Audits , Disclosure Requirements , Proxy Season , Proxy Statements , Publicly-Traded Companies , S&P , Transparency

SEC Cautions Issuers to Consider Cyber Threats When Devising and Maintaining Internal Accounting Controls

Yesterday, the Securities and Exchange Commission released an investigative report regarding its investigation into whether nine public companies that were victims of cyber-related frauds violated federal securities laws by...more

10/18/2018 / Corporate Governance , Cyber Threats , Cybersecurity , Fraud , Internal Controls , Investigations , Popular , Publicly-Traded Companies , Securities and Exchange Commission (SEC)

SEC Staff Guidance for Addressing Impacts of Tax Cuts and Jobs Act

On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 (SAB 118) to assist companies comply with applicable accounting rules regarding the impact of the 2017 Tax Cuts and Jobs...more

1/5/2018 / C&DIs , Corporate Taxes , Form 8-K , Publicly-Traded Companies , Reporting Requirements , Securities and Exchange Commission (SEC) , Tax Cuts and Jobs Act

New Report Shows Continued Increases in Enhanced Audit Committee Disclosures Among S&P 500

The Center for Audit Quality and Audit Analytics recently released their 2016 Audit Committee Transparency Barometer. The report is based on a review of proxy statements filed through the end of June 2016 by companies in the...more

11/4/2016 / Audit Committee , Information Reports , Public Disclosure , Publicly-Traded Companies

PCAOB Expands Outreach Efforts with Form AP Resources

In a further expansion of its outreach efforts, the Public Company Accounting Oversight Board has established a Form AP webpage with resources for investors, auditors, and others interested in the information to be collected...more

7/6/2016 / Audit Reports , Auditors , Audits , Investors , PCAOB , Publicly-Traded Companies

PCAOB Reproposes Enhanced Auditor Reporting Standard

On May 11, the Public Company Accounting Oversight Board unanimously agreed to repropose a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms in their...more

6/2/2016 / Accounting Standards , Auditors , Comment Period , Financial Statements , PCAOB , Publicly-Traded Companies , Reporting Requirements , Securities and Exchange Commission (SEC)

SEC Issues Concept Release on Possible Revisions to Audit Committee Disclosures

On July 1, 2015, the Securities and Exchange Commission issued its long-anticipated concept release on Possible Revisions to Audit Committee Disclosures. The concept release notes the important function of the public company...more

8/24/2015 / Audit Committee , Comment Period , Disclosure Requirements , Public Comment , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC)

Alan Wilson

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