On March 30th, the FASB issued ASU 2021-03, Accounting Alternative for Evaluating Triggering Events. The ASU provides an accounting alternative...
The first quarter of 2021 is a wrap. It was a light quarter for standard setting and given everything else...
The AICPA has issued a Technical Q&A to address common questions regarding what qualifies as a third party assessment and...
The AICPA’s Professional Ethics Executive Committee (PEEC) has issued an updated proposal around reporting noncompliance with laws and regulations (NOCLAR)....
The AICPA issued a very narrow proposal to add a new requirement for successor auditors to discuss suspected fraud and...