The IAASB’s Agreed-upon Procedures Working Group has issued a Discussion Paper and requests input from all stakeholders.
The IAASB is in an information-gathering phase of its project on agreed-upon procedures, which includes a revision of ISRS 4400, Engagements to Perform Agreed-Upon Procedures Regarding Financial Information, and consideration of more holistic issues involving agreed-upon procedures.
The IFAC SMP Committee is seeking feedback on their preliminary views in response to the IAASB’s Exposure Draft, Addressing Disclosures in the Audit of Financial Statements, which is open for comment until September 11, 2014.
Establishing a risk management program and culture is critical to the future success of all firms. Key steps include risk identification, analysis, evaluation, management and monitoring.
Successful risk management for firms is essential to future success. Key steps focus on recruitment, training, delegation, effective systems and management of clients and technology.
Former FASB Chair Robert Herz and former IASB Chair Sir David Tweedie discuss the highs and lows of chairing two of the world's key standard-setting boards during the period prior to and following the global financial crisis at the Baruch-hosted event, "Accounting Standards for Global Capital Markets: Past, Present, and Future," in New York earlier this year.
Do you agree with the IESBA’s proposals to improve the clarity of the IESBA Code of Ethics for Professional Accountants by revising its structure as outlined in its recent Consultation Paper?
The IFAC SMP Committee is seeking feedback on their preliminary views in response to the IESBA’s Exposure Draft on proposed changes to the Code of Ethics for Professional Accountants addressing non-assurance services for audit clients.
The IFAC SMP Committee shares its perspective on the IESBA’s Phase I proposals pertaining to safeguards in the Code of Ethics for Professional Accountants.
The IFAC SMP Committee shares its perspective on the IESBA’s Phase 1 proposals to improve the structure of the Code of Ethics for Professional Accountants.