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Audit committee and auditor oversight update - July 2015
  • Baker & McKenzie
  • USA
  • July 10 2015

On July 1, the SEC issued a concept release inviting public comment on revisions to the Commission’s audit committee reporting requirements. While


Audit committee and auditor oversight update - June 2015
  • Baker & McKenzie
  • USA
  • June 8 2015

On May 7, 2015, the PCAOB issued a paper entitled Audit Committee Dialogue aimed at assisting audit committees in their “ongoing dialogue with and


Audit committee and auditor oversight update
  • Baker & McKenzie
  • USA
  • April 11 2015

This Update summarizes recent developments relating to public company audit committees and their oversight of financial reporting and of the company’s


International auditing standards setter expands the auditor’s report; the PCAOB may be close behind
  • Baker & McKenzie
  • USA
  • February 24 2015

On January 15, 2015, the International Auditing and Assurance Standards Board (IAASB) announced that it had released revised standards on the content


SEC settlement with big four China affiliates removes cloud over future audits
  • Baker & McKenzie
  • USA
  • February 24 2015

As discussed in the February 2014 Update, on January 22, 2014, an SEC Administrative Law Judge issued an initial decision suspending the Chinese


Shareholder proposal seeks to preclude audit committee service by directors who served on bankruptcy filer board
  • Baker & McKenzie
  • USA
  • February 24 2015

On January 22, 2015, the SEC staff issued a letter advising a company that the staff did not agree with the company's view that a shareholder


Audit committee overload redux: another survey finds that audit committee members are working harder and want responsibility for risk assigned elsewhere
  • Baker & McKenzie
  • USA
  • February 24 2015

KPMG's Audit Committee Institute has released its 2015 Global Audit Committee Survey, representing the views of over 1,500 audit committee members in


New “transparency barometer” measures audit committee disclosures
  • Baker & McKenzie
  • USA
  • December 22 2014

On December 2, the Center for Audit Quality and Audit Analytics released the Audit Committee Transparency Barometer which presents the results of


PCAOB issues two more 2013 large firm inspection reports (BDO and Crowe)
  • Baker & McKenzie
  • USA
  • December 17 2014

On December 3, the PCAOB released 37 inspection reports, including the 2013 reports on two large firms subject to the Board's annual inspection


SEC brings another internal control case
  • Baker & McKenzie
  • USA
  • November 24 2014

On September 25, the SEC brought an administrative enforcement action alleging that a software company misstated its revenue because its internal