Q2 2023 In Review
The second quarter of 2023 was a slower one for standard setters. We’ll look at the standards that were issued and proposed from April through June of 2023 at the FASB, GASB and AICPA.
Q1 2023 in Review
Q1 2023 started off slow but ended with a burst of activity. We’ll review the standards issued by the AICPA and FASB in the first quarter of 2023 including the new leases under common control standard as well as SAS 149 for group audits.
2022 in Review
We kick off 2023 with a look at the final standards that were issued by the FASB, GASB and AICPA throughout 2022. We’ll give an executive overview of what was issued and how it may impact financial reporting, auditing and ethics.
Q3 2022 in Review
Quarter 3 of 2022 is in the books. We’ll review the accounting and auditing (and ethics) standards issued by standard setters this quarter.
AICPA Issues TQA on OI
The AICPA issued a TQA in May addressing reporting and dating issues related to Other Information (OI) received after the date of the auditor’s report. SAS 137 added some additional performance and reporting requirements. The TQA clarifies some common questions the AICPA was receiving with regard to these changes.