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Spotlight Items

The following is a list of spotlight news and guidance relevant to the public company practice.

Remarks of Randy Fletchall Chairman, AICPA - December 10-12, 2007 AICPA National Conference on Current SEC & PCAOB Developments

 

CAQ Alert #2007-62 - PCAOB Requests Comments on Policy Statement for Inspections of Foreign Firms


CAQ Alert #2007-61 - SEC Issues Brochure Highlighting Key Points for Small Businesses Implementing Section 404

CAQ Alert #2007-50 – SEC Issues Revised FAQs on Section 404

Revised FAQs on Section 404


CAQ Notice #2007-12- CAQ Live Web Cast- PCAOB Insights on Auditing Standard No. 5


SEC Disclosure Checklists
(updated 3/31/08)

CAQ Alert #2007-19 — PCAOB Solicits SAG Nominations; and Useful SEC Research Guides

CAQ Notice #2007-5 — CAQ Web Buzz for April 2007

 

CAQ Notice #2007-4Apply Now for the CAQ Professional Practice Executive Committee – Deadline May 15th

CAQ Alert #2007-14 — FAS 159 Early Adoption Date Approaching – Factors to Consider

 

Center Member Firm - Announcement — AICPA letter to Center member firms from Barry Melancon, AICPA President and CEO, announcing the Center for Audit Quality

FIN 48 Updates:

CAQ Alert #2007-2 — SEC Regulations Committee Issues Revised FIN 48 Discussion Document

CPCAF Alert #139 — AICPA Member Guidance on FIN 48, Accounting for Uncertain Tax Positions

SEC's Office of the Chief Accountant letter to Lawrence Salva, Chairman, Committee on Corporate Reporting, FEI and Sam Ranzilla, Chairman, CAQ, AICPA concerning accounting for stock optionUnpublished">View additional background information

Statement From the AICPA, Securities Industry Association and the Bond Market Association on Discussions Regarding Auditor Due Diligence

International Firms — Learn How to Gain Access to CAQ Resources

Clarification of PCAOB Registration Requirements and Reports to which Standard No. 1 Applies

SEC Issues Results of Final Sarbanes-Oxley Mandated Study on Off-Balance Sheet Arrangements and Special Purpose Entities

Does Your Firm Perform 11-K Audits? Get Ready for Employee Benefit Plan Season! - Sneak Preview of Newly Released Employee Benefit Plans Industry Developments—Audit Risk Alert

GAO Issues Guidance for Audits Subject to Both Government Auditing Standards (or Yellow Book) and PCAOB Auditing Standards

XBRL: A Multitalented Tool

SEC and PCAOB Issue FAQs on Deferral of SOX 404 Reporting for Certain Accelerated Filers: