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A recent Public Company Accounting Oversight Board (PCAOB) staff report offers the perspective of inspectors who examine emerging risk areas in public company audits. These inspectors, in several instances, take note of the value of audit firms using experts.
The Financial Accounting Standards Board (FASB) released a proposed Accounting Standards Update (ASU) on Sept. 30 to improve the accounting guidance for share-based consideration payable to a customer for selling goods or services. The deadline for comments on the proposed ASU is Nov. 14.
The Public Company Accounting Oversight Board (PCAOB)’s new quality control standard, QC 1000, represents a radical change from how major audit firms have historically operated, according to Joseph Floyd, a partner and co-founder of Floyd Advisory.