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News

The Trusted Professional | NYSSCPA

 
 

Audit

  • NYSSCPA reaffirms stance on revived PCAOB naming measure

    By:
    Chris Gaetano
    |
    Feb 12, 2014
    In a comment letter published on Feb. 4, the NYSSCPA roundly criticized a revived effort by the Public Company Accounting Oversight Board (PCAOB) to require auditors to disclose the names of their engagement partners, as well as the names, locations and participation of any other experts who assisted the audit, in the audit report. 

  • PCAOB chief auditor calls for greater skepticism, better controls

    By:
    CHRIS GAETANO
    |
    Feb 11, 2014
    During a presentation at the Foundation for Accounting Education’s SEC Conference on Jan. 23, Martin Bauman, chief auditor and director of professional standards for the Public Company Accounting Oversight Board (PCAOB), expressed concern about what he described as a lack of professional skepticism and poor internal control audits. 

  • A fresh look at NYC TC309 certification

    By:
    RICHARD J. KORETO
    |
    Jan 14, 2014
    Almost exactly a year ago, the NYSSCPA’s Real Estate Committee and the AICPA Auditing Standards Board worked with the New York City Tax Commission to align one of the city’s real estate forms—TC309, Accountant’s Certification—with the AICPA’s Statement on Auditing Standards (SAS) 122, Clarification and Recodification. The three groups worked out a compromise, as outlined in an article in the January 2013 Trusted Professional. 

  • NYSSCPA Members Skeptical of Value in Disclosing Auditor Name

    By:
    CHRIS GAETANO
    |
    Jan 14, 2014
    The Public Company Accounting Oversight Board (PCAOB) has reproposed a controversial measure that would require audit reports to disclose the name of the engagement partner, as well as the names, locations and participation of any independent firms or other companies and individuals who aided the audit.  

  • Society Cautions IAASB and PCAOB Against Expanding Auditor’s Role

    By:
    CHRIS GAETANO
    |
    Jan 6, 2014
    In a pair of recently released comment letters, the NYSSCPA cautioned that efforts by regulators to expand the role of the auditor and provide more hand holding to investors as they navigate a company’s financial information would not only fail to improve users’ understanding of entities, but could create further confusion.
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