PCAOB

Featured Articles

 Williams to Chair PCAOB

November 19, 2021 

Williams to Chair PCAOB

The Securities and Exchange Commission has announced the appointments of Erica Y. Williams as Chairperson, and Christina Ho, Kara M. Stein, and Anthony (Tony) C. Thompson as Board members of the Public Company Accounting Oversight Board (PCAOB).

 Jennifer Burns to Join AICPA as Chief Auditor

December 22, 2020 

Jennifer Burns to Join AICPA as Chief Auditor

Burns has more than 25 years of experience in public accounting, serving and supporting small, medium and large clients. Previously, Burns was a partner in Deloitte’s national office of Audit and Assurance practice.

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December 21, 2020 

Rebekah Brown, CPA – 2020 40 Under 40 Honoree

Rebekah Brown, CPA – 2020 40 Under 40 Honoree Director of Development,Maryland Association of CPAs and The Business Learning Institutehttps://www.macpa.org/  Career highlights: Three years in public accounting before leaving to work on behalf of CPA profession at MACPA/BLI Eight years at MACPA/BLI, moving from Firm Learning Consultant, to Membership Manager and now a member of...…

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November 23, 2020 

Detecting Fraud: What Are Weak Signals and How to Process Them

Certain companies, specifically organizations with the wrong tone at the top, improper incentives, confusing cash flow trends, and siloed departments, are more susceptible to fraud than others. Pick up on weak signals and take steps to ...

audit

September 24, 2020 

Should U.S. Broaden Mandate on Auditor Rotation?

Drawing on publicly available data, the AJPT study employs a novel method to focus on the years immediately preceding and following mandated partner rotations. Joining Prof. Whited as co-authors in the AJPT’s current issue are Huan Kuang and Matthew G.

audit

June 30, 2020 

Does Providing Tax Services Compromise Auditor Independence?

As a new study in the journal Accounting Horizons observes, regulatory actions have likely "created an atmosphere that motivated companies to reduce or eliminate tax fees paid to audit firms to bolster the appearance of independence in ...

audit

December 5, 2019 

AICPA Issues New Definition of the Concept of Materiality

The purpose is to align the materiality concepts discussed in AICPA Professional Standards with the description of materiality used by the U.S. judicial system, the auditing standards of the Public Company Accounting Oversight Board...