Non-GAAP financial measures have long been an SEC hot topic. While that hasn’t changed, the specific issues have. This post highlights recent findings. Read More ...
CECL: Forecasts under ASC 326 and Q1 2020 COVID-19 Impacts
Jun 02, 2020ASC 326 requires forecasts be considered in an entity’s CECL estimate. This post discusses forecasts and the impacts of COVID-19 on banks’ reserves. Read More ...
Analysis of CECL Impacts (ASC 326) – 20 Banks with Varying Results!
Mar 24, 2020What’s the impact of the new current expected credit losses (CECL) model? We’ve analyzed the impact of ASC 326 on 20 banks. Check it out! Read More ...
Top 5 Meme(ories) from the 2019 AICPA Conference
Dec 17, 2019Highlights of the 2019 AICPA Conference on Current SEC and PCAOB Developments held on December 9-11 2019 in a holiday-themed post. Read More ...
Auditing Estimates: ‘Ch-ch-ch-ch-changes, turn and face the strange!’
Oct 15, 2019Changes are coming with respect to auditing accounting estimates. We’ll discuss these key changes, reminders about professional skepticism. Read More ...
The Importance of Risk Assessment to a Quality Audit
Oct 08, 2019Our guest author this week is John Fiebig, former Senior Deputy Director at the PCAOB, leading inspections of the Global Network Firms. John shares his thoughts on risk assessment and how it contributes to audit quality. Read More ...
PCAOB Inspection Results: What Do the Numbers Tell Us?
Aug 27, 2019What do the 2017 PCAOB inspection reports reflect? How does the deficiency rate compare to prior years? Which are the top deficiency areas? Read More ...
Updated eBook hot off the presses: Learn from PCAOB Inspection Reports
Aug 06, 2019Just released: Our eBook, Learn from PCAOB Inspection Reports – Your Prescription for Better Audits, includes new stats and a forward from ADIGEO LLC. Read More ...