Accounting standards

Judgments that are overly optimistic, unsupported, or poorly documented can tip into the territory of errors or fraud, leading to restatements and enforcement.

The board agreed to a statement of protocol with the Auditing Oversight Authority of the Slovak Republic while facing a possible SEC takeover.

The Public Company Accounting Oversight Board's Investor Advisory Group is asking for examples of critical audit matters or key audit matters for analysis.

PCAOB chair Erica Williams says the role played by the audit overseer can't simply be "cut and pasted" into the SEC as legislation threatens to shutter the board.

State CPA societies are pushing for alternatives to the 150-hour rule as a major step towards addressing the major talent crisis.

Audit regulators are increasing their focus on how group auditors identify, engage and supervise component auditors. Is this level of scrutiny necessary?

The Financial Accounting Standards Board issued a proposed accounting standards update on debt exchange transactions involving multiple creditors.

Public Company Accounting Oversight Board chair Erica Williams warned about legislation that would eliminate the board.

The Public Company Accounting Oversight Board posted new downloadable datasets related to Part I.A and Part I.B deficiencies.