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News

The Trusted Professional | NYSSCPA

 
 

Audit

  • Apply Professional Skepticism, PCAOB Reminds Auditors

    By:
    S.J. Steinhardt
    |
    Apr 26, 2023

    Auditors must remain vigilant as they perform their work, the Public Company Accounting Oversight Board (PCAOB) has told auditors in a new report.

  • New Oversight Body Launched to Strengthen International Audit and Ethics Standards

    By:
    S.J. Steinhardt
    |
    Mar 28, 2023
    The International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESA) have launched the International Foundation for Ethics and Audit (IFEA), a new oversight body to give the two boards independence from the International Federation of Accountants (IFAC).

  • PCAOB Warns Investors About Proof-of-Reserve Reports from Crypto Companies

    By:
    S.J. Steinhardt
    |
    Mar 9, 2023
    The Public Company Accounting Oversight Board (PCAOB)’s Office of the Investor Advocate  issued an advisory not to “place undue reliance” on "proof of reserve" reports that some cryptocurrency companies have provided to verify assets and liabilities.

  • PCAOB Staff Spotlights Quality Control Remediation

    By:
    S.J. Steinhardt
    |
    Feb 6, 2023

    The staff of the Public Company Accounting Oversight Board (PCAOB)’s Division of Registration and Inspections staff has issued a document that provides additional insights into its remediation process for audit firms whose quality control has been found to be deficient.

  • PCAOB Issues Annual Report, Documenting Year in Transition

    By:
    Ruth Singleton
    |
    Apr 15, 2022
    The Public Company Accounting Oversight Board (PCAOB) has issued its 2021 annual report, documenting its inspection outcomes during a year of leadership transition and continued adaptations to the COVID-19 pandemic. In her opening message, Chair Erica Y. Williams wrote, “In 2021, the PCAOB faced changes and transition, including the continuing challenges of the COVID-19 pandemic, high-profile developments in the capital markets, and ongoing technological evolution in auditing. The leadership of our organization also changed with the appointment of four new Board members in November.” 

  • PCAOB Issues Spotlight Report on Auditing Considerations Related to Ukraine Invasion

    By:
    Ruth Singleton
    |
    Apr 1, 2022
    The Public Company Accounting Oversight Board (PCAOB) has issued a spotlight report on auditing considerations related to the invasion of Ukraine. The report addresses matters such as assessing risks, planning and performing audit procedures, possible illegal acts, reviews of interim financial information, and acceptance and continuance of clients and engagements. It also discusses considerations for audits nearing completion.

  • PCAOB Warns Auditing Firms About Risks of Using Outside Service Providers for Confirmations

    By:
    Ruth Singleton
    |
    Mar 22, 2022
    The PCAOB has issued a publication admonishing auditing firms about the importance of determining that they can rely on outside service providers’ processes and controls when such service providers are engaged to send and receive electronic audit confirmations. It noted that the service providers' technology should be able to mitigate the risks of interception or alteration.  
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