AICPA, NASBA Now Accepting Comments on Proposed Optional Pathway for CPA Licensure, Individual Mobility
The AICPA on March 4, 2025, said that its proposal to offer an additional path to obtain a CPA license …
AICPA Keeps SAB 121 in Digital Assets Practice Aid For Now
The SEC’s Office of the Chief Accountant (OCA) last month withdrew its much-criticized Staff Accounting Bulletin (SAB) No. 121 on …
AICPA’s Auditing Board Plans to Issue 4 Standard-Setting Proposals in 2025
The AICPA’s Auditing Standards Board (ASB) is planning to publish four exposure drafts this year to seek comment on the …
AICPA, NASBA Propose Alternative Path to CPA Licensure, Seek Industry Input
In a bid to increase flexibility for aspiring accountants while maintaining public protection standards, the American Institute of Certified Public …
AICPA Auditing Board’s 2024 Workplan Includes Several Standard-Setting Projects
The AICPA Auditing Standards Board (ASB) has four standard-setting projects, one project under active consideration, and one research project, according …
PCAOB Proposes Revised Audit Requirements for Non-Compliance with Laws and Regulations
The Public Company Accounting Oversight Board (PCAOB) on June 6, 2023, voted 3 to 2 to issue a proposal that …
AICPA Auditing Standards Board’s Work Plan Includes Potential Convergence Projects with International Standards
The AICPA’s Auditing Standards Board (ASB) is working on several standard-setting or research projects, according to its 2023 workplan, which …
PCAOB Moves Project on Audit Quality Indicators to Standard-Setting Agenda
The Public Company Accounting Oversight Board (PCAOB) will consider issuing a proposal on key audit quality indicators (AQIs) in the …
COSO Publishes Guidance for Internal Control Over Sustainability Reporting
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) on March 30, 2023, published a study along with supplemental …
Nearly All Large Global Companies Disclose ESG Information
For the third year in a row, more big global companies disclosed environmental, social and governance (ESG) matters than in …