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Catch-up on Past Issues
June 2026 Newsletter
June brought a full slate of accounting and auditing developments. FASB activity included PCC, EITF, and Joint FASB/IASB meetings, along with continued agenda prioritization. GASB advanced discussions on infrastructure assets, going concern uncertainties, severe financial stress, and revenue and expense recognition. Meanwhile, the ASB approved SAS 150 on External Confirmation Procedures, PEEC issued an exposure draft on Public Interest Entities, and the profession continues watching for the delayed 2026 Compliance Supplement. The IRS Office of Professional Responsibility also drew attention with guidance on how Circular 230 applies to tax practitioners’ use of AI.
May 2026 Newsletter
May was a busy month in standard setting. FASB covered a wide range of topics, including CECL, intangibles, the equity method, nonrefundable tax credits, mortgage servicing rights, and environmental credits. GASB continued its work on revenue and expense recognition, along with going concern uncertainties and severe financial stress. Meanwhile, the AICPA’s major standard-setting committees were also active, including ASB approval of SAS 150 on external confirmations. And yes, we are still not so patiently waiting for the 2026 Compliance Supplement.
April 2026 Newsletter
Stay current with April’s standard-setting activity, including key Financial Accounting Standards Board discussions on crypto assets, cash flow improvements, and a new ASU on paid-in-kind dividends. This update also covers Governmental Accounting Standards Board exposure drafts, upcoming meetings for the Auditing Standards Board and Accounting and Review Services Committee, and the latest on the 2026 Compliance Supplement timeline.
