Searching Content indexed under Audit by Cooley LLP ordered by Published Date Descending.
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How Have Companies Adapted To CAMs?
Among the issues considered were the impact of "dry runs," changes to company disclosures and changes in controls.
United States
10 Oct 2019
SEC Charges PwC With Independence Violations
Last week, the SEC announced settled charges against PwC and one of its audit partners for violations of the auditor independence rules.
United States
3 Oct 2019
SEC's OCA Updates Auditor Independence FAQs
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
United States
19 Sep 2019
EY Discusses Voluntary Audit Committee Disclosures
By now, we all know that, sooner or later, audit reports for most public companies will be required to disclose critical audit matter.
United States
12 Sep 2019
Deloitte Looks At First Round Of Cams
AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
United States
6 Sep 2019
PCAOB Offers Help For Audit Committees About CAMs
At the same time, the PCAOB also issued a new resource about CAMs for investors.
United States
17 Jul 2019
Tips On CAMs At PLI panel
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
United States
5 Jul 2019
SEC Modifies Auditor Independence Rule Regarding Lending Relationships With Audit Clients
The SEC has adopted final amendments to the auditor independence rules relating to lending relationships between the auditor and an audit client or certain shareholders of the audit client.
United States
24 Jun 2019
PCAOB Staff Provides Guidance On Audit Committee Communications In Wake Of Independence Violations
Under PCAOB Rule 3520, the auditor "must be independent of the firm's audit client throughout the audit and professional engagement period," which includes satisfying the independence criteria of the SEC and the PCAOB.
United States
13 Jun 2019
New PCAOB Guidance On Auditor Communications Regarding CAMs
The PCAOB has just published new guidance on auditors' communication of critical audit matters in the auditor's report.
United States
31 May 2019
Are The Insights Of Internal Auditors About Risk Getting Through To Boards?
Internal auditors are worried that boards are not paying enough attention to—wait for it—internal auditors.
United States
21 May 2019
OFCCP Provides Additional Information And Resources Regarding Audits Focused On Individuals With Disabilities
The new Director of the Office of Federal Contract Compliance Programs (OFCCP) seeks to increase the number of audits conducted by OFCCP, but shorten the duration of them.
United States
21 May 2019
SEC Proposes Narrow Carve-Out To Allow Low-Revenue Smaller Reporting Companies To Avoid SOX 404(b) Auditor Attestation Requirement
Those of you who expected the SEC to go big and propose raising the current threshold for status as an "accelerated filer" to be commensurate with the cap for "smaller reporting companies" will be sorely disappointed.
United States
15 May 2019
CAMs May Be Coming, But In The EU, KAMs Have Already Arrived
Essentially, the concept is intended to capture the matters that kept the auditor up at night, so long as they meet the standard's criteria.
United States
3 May 2019
PCAOB Provides Guidance On CAMs
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
United States
17 Apr 2019
Help Is Here For Audit Committees—CAQ Offers Updated Auditor Assessment Tool
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
United States
5 Apr 2019
SEC Adopts Amendments For FAST Act Modernization And Simplification Of Regulation S-K
Yesterday, once again without an open meeting, the SEC voted to adopt amendments designed to modernize and simplify disclosure requirements for public companies.
United States
26 Mar 2019
PCAOB To Engage In "Proactive Communications" With Audit Committees; Sample Questions For Audit Committees
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
United States
21 Mar 2019
Audit Analytics Studies Long-Term Capital Market Consequences Of Restatements
In the first 30-day window after the date of the restated financials, the authors found no statistically significant abnormal returns.
United States
19 Feb 2019
New Bill To Exempt Low-Revenue Companies From SOX 404(B) - Have We Reached An Inflection Point?
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
United States
15 Feb 2019
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