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CAQ field testing of PCAOB auditor report proposals highlights potential implementation challenges

  • Baker & McKenzie
  • -
  • USA
  • -
  • July 23 2014

On June 20, the Center for Audit Quality released the findings of its field testing of the Public Company Accounting Oversight Board’s proposed

Public company directors at PCAOB roundtable express mixed views of proposed changes to the auditor’s report

  • Baker & McKenzie
  • -
  • USA
  • -
  • May 13 2014

As described in the September 2013 Update, the PCAOB has proposed farreaching changes to the auditor's report. In early April, the Board held a

CAQ releases audit quality indicators

  • Baker & McKenzie
  • -
  • USA
  • -
  • May 12 2014

On April 24, the Center for Audit Quality (CAQ) published a paper discussing potential audit quality indicators (AQIs) to enhance discussion between

SEC brings enforcement actions against two audit committee chairs

  • Baker & McKenzie
  • -
  • USA
  • -
  • April 15 2014

During March, the SEC brought enforcement actions against the audit committee chairs of two public companies -- AgFeed Industries and L&L Energy. Both

SEC Chief Accountant takes audit committees back to basics (and questions “fee-hunting”)

  • Baker & McKenzie
  • -
  • USA
  • -
  • March 12 2014

In a February 22 presentation entitled "Back to Basics" at the annual SEC Speaks conference in Washington, SEC Chief Accountant Paul Beswick discussed

ISS updates QuickScore

  • Baker & McKenzie
  • -
  • USA
  • -
  • March 12 2014

On January 27, 2014, Institutional Shareholder Services, Inc. released updates to QuickScore, its tool for assessing corporate governance risk. While

Mandatory audit firm rotation is dead in the U.S. (for now)

  • Baker & McKenzie
  • -
  • USA
  • -
  • March 12 2014

On February 6, PCAOB Chairman James Doty told the SEC that the Board was no longer pursuing the idea of requiring mandatory audit firm rotation

SEC action against KPMG and report of investigation spotlight independence issues

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 7 2014

On January 24, the SEC announced the filing and simultaneous settlement of an administrative enforcement action charging KPMG with violating the

Audit committee and auditor oversight update

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 6 2014

In a speech on December 9, 2013, Paul Beswick, SEC Chief Accountant, Questioned whether Audit Committees were focusing too much on fee redu

Audit Committee and Auditor Oversight update

  • Baker & McKenzie
  • -
  • United Kingdom, USA
  • -
  • October 28 2013

This Update summarizes recent developments relating to public company Audit Committees and their oversight of financial reporting and of the