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Tags archive: SEC

Home /Tag: SEC
Featured

Opening Remarks from the SEC and FASB

Richard Jones and Paul Munter

By  CPAJ Staff

July 2022 0

About the Speakers Richard Jones is the Chair of the Financial Accounting Standards Board (FASB). He began his term as the eighth chair of FASB in…

Featured

SEC Enforcement Actions Support Critical Skills-based Ethics Training

By  Roxane DeLaurell, JD, LLM, PhD, Roger B. Daniels, PhD, CPA (inactive) and Josette Pelzer, PhD, CPA

May 2022 0

The question of how to teach ethics has plagued academics for generations, with some even wondering whether it can be taught at all. Steven Mintz,…

Featured

The Gap between GAAP and Non-GAAP

By  Theresa F. Henry, PhD, CPA, Rob R. Weitz, PhD and David A. Rosenthal, PhD

March 2020 0

In Brief Many companies have increasingly turned to the reporting of non-GAAP measures, which fall outside the realm of generally accepted accounting principles and must…

Featured

Ensuring Integrity: A New Strategic Vision for Improving Audit Quality

Annual Auditing Conference at Baruch

By  CPAJ Staff

February 2020 0

The 14th Annual Audit Conference, hosted by Baruch College on December 3, 2019, once again brought together auditors, regulators, standards setters, and preparers to discuss…

Featured

Keynote Address: William D. Duhnke III

Annual Auditing Conference at Baruch

By  William D. Duhnke, JD

February 2020 0

Currently, the PCAOB is in the middle of a significant change. As many of you know, I joined the PCAOB just under two years ago.…

Featured

Current Developments at the SEC

By  Wesley Bricker, Kyle Moffatt, Matt Jacques and Norman Strauss

September 2019 0

About the Panelists Wesley Bricker, chief accountant at the SEC's Office of the Chief Accountant; Kyle Moffatt, chief accountant at the SEC's Division of Corporation Finance; and Matt Jacques, chief…

Featured

Opening Remarks: Aiming Toward the Future

Building Trust, Quality, and Confidence

By  Wesley Bricker

August 2019 0

About the Speakers Wesley Bricker serves as the chief accountant for the SEC's Office of the Chief Accountant (OCA). (Editor's note: Bricker left the SEC in…

Featured

XBRL Data Comparability

XBRL Data Comparability Current Use of Extensions and Opportunities for CPAs

By  Qianhua Ling, PhD, CPA (China, inactive), CMA and Zhenfeng Liu, PhD

August 2019 0

In 2004, the SEC initiated the “Interactive Data Voluntary Program,” which encouraged publicly traded companies to voluntarily submit SEC filings using the Extensible Business Reporting…

Featured

Learning from the Current Research on Non-GAAP Financial Measures

By  Jian Zhang, PhD

July 2019 0

In Brief One of the goals of GAAP is to present a full picture of a company's financial situation, but for various reasons, companies often…

News & Views

CPAJ News Briefs

FASB, PCAOB, SEC News

By  Thomson Reuters Checkpoint

June 2019 0

FASB News CPAs, Companies Pushing for Accounting and Disclosure Rules for Cryptocurrencies U.S. GAAP does not have specific guidance on how to account for and…

Featured

ICYMI | Overcoming Disclosure Overload and Achieving Greater Disclosure Effectiveness

A Status Report

By  Howard B. Levy, CPA

April 2019 0

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in…

News & Views

CPAJ News Briefs

FASB, SEC, PCAOB News

By  Thomson Reuters Checkpoint

April 2019 0

FASB News Income Tax Accounting Rules May Be Simplified FASB may simplify income tax accounting rules—one of the more complex topics in financial reporting—in targeted…

Feature Articles

What’s Happening at the SEC

By  Marc Panucci, CPA

March 2019 0

EDITORS NOTE: This article is an edited and condensed transcript of Mr. Panucci's remarks at the conference. Three new commissioners were appointed in 2018, the…

News & Views

CPAJ News Briefs

FASB, AICPA, SEC News

By  Thomson Reuters Checkpoint

February 2019 0

FASB News Garnett, Burnap, Hamel Named to Advisory Panels On February 25, FASB and its parent organization, the Financial Accounting Foundation (FAF), announced appointments to…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Recent SEC Disclosure Simplification Rules Adopted

By  Howard B. Levy, CPA

November 2018 0

This article is an update to the author's auditing column covering the same material in the proposal stage, published in the August 2018 issue of The…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

October 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB/PCAOB/SEC News

By  Thomson Reuters Checkpoint

September 2018 0

FASB News Banking Regulators to Finalize Rule Offering Capital Relief On September 18, federal banking regulators said they plan to finalize a rule to ease…

Featured

PCAOB Activities and Relationship with Auditors, Preparers, and Users

By  Norman Strauss, Jay Brown, Josh Jones, Mark LaMonte, Sarah Ovuka and Leonard Combs

September 2018 0

Brown began the panel by talking about the PCAOB's current status and objectives following the installment of an entirely new board by the SEC at…

Featured

Current Developments at the SEC

By  Norman Strauss, Wesley Bricker, Kyle Moffatt and Charles Wright

August 2018 0

Pictured, left to right: Charles Wright, Norman Strauss, Wesley Bricker, and Kyle Moffatt Photos by E. Lee White Bricker began the panel by showing the…

Featured

The Critical Role of Financial Reporting

By  Wesley Bricker

August 2018 0

Pictured, left to right: Wesley Bricker and Russell Golden Photos by E. Lee White ABOUT THE SPEAKERS Wesley Bricker serves as the chief accountant for the…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

August 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

News & Views

CPAJ News Briefs

FASB/GASB/SEC News

By  Thomson Reuters Checkpoint

July 2018 0

FASB News Effort to Refine U.S. GAAP’s Definition of a ‘Liability’ Continues. FASB’s latest effort to update its Conceptual Framework is focusing on the building…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

June 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Columns

Reissuing an Audit Report on Comparative Financial Statements after an Auditor Change

By  Howard B. Levy, CPA

April 2018 0

The June 2017 installment of this column covered “Reporting on Restatement Adjustments after an Auditor Change” (http://bit.ly/2pQMClB). This installment expands on that theme, providing guidance…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Overcoming Disclosure Overload and Achieving Greater Disclosure Effectiveness

A Status Report

By  Howard B. Levy, CPA

March 2018 0

Although still in the proposal stage, there has been substantial movement by both FASB and the SEC on major issues discussed by this author in…

News & Views

Clarification on Alternative Dispute Resolution

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

March 2018 0

Our article in the December 2017 issue of the Journal, “Alternative Dispute Resolution for Accounting and Related Services Disputes,” makes the following statement that needs to…

Featured

Highlights from Baruch College’s 2017 Auditing Conference

By  CPAJ Staff

February 2018 0

On November 28, 2017, Baruch College held its annual auditing conference at its campus in New York City; this article presents the highlights of a…

Featured

Characteristics of Financial Restatements and Frauds

An Analysis of Corporate Reporting Quality from 2000–2014

By  Fatima Alali, PhD and Sophia I-Ling Wang, PhD

November 2017 0

Corporate reporting quality has been at the forefront of the profession since the major corporate accounting scandals such as Enron and WorldCom at the beginning…

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  • Strategic Finance is Having a Moment February 2023
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  • CPAJ News Briefs: FASB, AICPA February 2023












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