Videos

The April 2021 issue of Audit Conduct News highlights significant revisions to the fees and non-assurance services provisions in the International Independence Standards.

Companies may look to their auditors to help them understand, plan for, and implement new accounting standards. This issue of Audit Conduct News provides a high-level overview of the AICPA independence rules for performing nonattest services for attest clients. It also analyzes brief case studies to illustrate when and how firms may help their attest clients implement ASC 842 under AICPA independence rules.

Short video highlights the most recent issue of Audit Conduct News, which discusses ways firms can enhance their independence training programs.

Short video on the latest issue of Audit Conduct NEWS - part 2 of the article, "Nonattest Services in the Age of COVID-19," which addresses cash management, business continuity and related services, assistance with insurance claims, and tax strategy advisory services.

Audit Conduct NEWS explores the application of independence rules to nonattest services CPA firms have offered their attest clients as a result of the COVID-19 pandemic.

The International Ethics Standards Board for Accountants ("IESBA") has a project to re-define the terms, "public interest entity" ("PIE") and "listed entity" in the international independence standards. These terms determine which entities' financial statement audits require more stringent independence requirements in areas such as nonassurance services and fees. Click the link to read an article that summarizes the IESBA's June 11 discussion of this important topic.

3 minute summary highlights changes the SEC is proposing to its independence rules, which is the subject of Audit Conduct NEWS this quarter.

This short video highlights requirements of the revised independence interpretation on leasing arrangements between a firm or certain members of the firm and an attest client.

This quarter's issue of Audit Conduct NEWS provides a brief overview of the SEC's Independence Frequently-Asked-Questions (FAQs) document and highlights recent changes to the FAQs. See https://www.auditconduct.com/newsletters/sec-issues-new-updated-independence-guidance.

NASBA's Tom Kenny interviews James Dalkin of the GAO and Cathy Allen on changes to the GAO's independence and other standards.

The Summer issue of Audit Conduct NEWS discusses the AICPA's recent revisions to the independence provision on information system services performed for attest clients.

Brief update on recent changes the SEC Staff made to its Frequently-Asked-Questions document, including those pertaining to nonaudit services, partner rotation, definition of audit client and affiliate, the general standard and application of SEC rules.

Brief introduction to the SEC's recent revision of the loan provision, which narrowed the rule with respect to certain shareholders to address issues auditors and their clients were facing in the mutual fund industry.

Quick overview of the content of Audit Conduct NEWS which addresses new GAO and AICPA independence rules released in 2018.

Brief highlights of the Winter 2019 issue of Audit Conduct News, which discusses the ethical requirements for accounting firms engaging in merger and acquisitions and issues for growing firms to consider.

This video briefly highlights two key focal points for next year's PCAOB inspections - quality control and independence

Video introduces the Fall issue of Audit Conduct NEWS, which provides advice to firms about ways to promote independence compliance via knowledge, awareness and diligence.

In this video, I briefly describe revisions to the GAO's Yellow Book that deems permissible bookkeeping services to be threats or significant threats to independence and what that means for CPA firms performing attest and bookkeeping services.

The Summer 2018 issue of Audit Conduct NEWS examines the differences between the new IESBA Code independence provisions for nonaudit services and the SEC and PCAOB independence rules.

A few highlights about the SEC's proposal to revise its independence rule relating to loans between an auditor and certain owners of the audit client or its affiliates.

Quick highlights on the AICPA's proposed independence rule on information system services.

Discussion with Tom Kenny of the National Association of State Boards of Accounting (NASBA) on noncompliance with laws and regulations (NOCLAR), a new global ethics standard being considered in the US.

Cathy Allen discusses her Winter 2018 Newsletter on the top 5 problem areas cited by the Public Company Accounting Oversight Board (PCAOB).

Panel discussion on Noncompliance with Laws and Regulations (NOCLAR) standard with Richard Fleck and Michael Young at NASBA's 2017 Annual meeting.