Tag: AICPA

Accounting and AuditingCorporate GovernanceSecurities

SEC Chief Accountant and staff speak at AICPA National Conference

by Cydney Posner Earlier this month, at the 2016 AICPA conference on current developments, the SEC’s Chief Accountant and several staff members of his office shared their insights on a variety of key accounting topics, among them the following:

/ December 14, 2016
Accounting and AuditingSecurities

SEC Chair and staff presentations at AICPA National Conference

by Cydney Posner SEC Chair Mary Jo White and a cast of thousands from the SEC’s Office of the Chief Accountant delivered remarks yesterday before the 2015 AICPA National Conference on Current SEC and PCAOB Developments. Summarized below are some of the key themes of their speeches:

/ December 10, 2015
Accounting and AuditingSecurities

AICPA suggests management representations for auditors to seek in connection with conflict minerals reporting

by Cydney Posner The AICPA has issued an FAQ that identifies, for auditors conducting Independent Private Sector Audits for inclusion in Conflict Mineral Reports, the types of management representations that auditors should consider seeking from managements of companies. Not surprisingly, the AICPA does not disappoint — the suggested reps are, shall […]

/ January 30, 2015