PCAOB gains access to Irish audit firms
The US audit watchdog can now inspect 12 firms that audit US-listed companies with market cap of $75bn
Wilson steps down as PCAOB director of international affairs
Accountant George Botic, special adviser to the chairman of the US audit watchdog, will take over the role
ISA 540: Estimation unknown
Changes to accounting and auditing standards don’t take place in a vacuum and the proposed changes to ISA 540 is a clear example of this
Weighing up changes to IAASB standards
As the IAASB considers whether changes are required to international standards for agreed-upon procedures, how does this affect accountants undertaking such engagements?
A question of ethics
The new FRC Ethical Standard may raise more questions than it answers
Top firms must explain materiality judgments better
The FRC worries that differences in the way audit firms assess materiality can lead to different audit conclusions
SEC appoints new PCAOB chairman and board members
William Duhnke will take over the role, working alongside four new board members
The Nordic Audit
Should the UK adopt seperate audit standards for SMEs?
Insurance sector gets improved accounting model with IFRS 17
But to comply insurance companies face complex and costly implementation process
Companies put on warning by FRC letter
FRC outlines developments in financial reporting it expects company reports to reflect
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