Columnas de Opinión



  • SEC’s New Strategic Plan Puts Investors, Innovation, and Performance at Top
    • Octubre 12, 2018

    October. 11, 2018 Published: SEC The Securities and Exchange Commission today announced a new strategic plan to guide the agency’s work over the next four years with a primary focus on investors, innovation, and performance. The plan’s goals reflect the agency’s commitment to its longstanding mission while leveraging the opportunities and addressing the challenges that come from

  • CMA launches audit market review
    • Octubre 11, 2018

    October 9, 2018 Published: The Accountant Author: Jonathan Minter The Competition and Markets Authority (CMA) has launched a study of the audit sector in the UK, to examine concerns that it is not working well for the economy or investors. It plans to issue provisional findings before Christmas with a view to completing its work

  • FRC to consider banning auditors from providing consultancy services
    • Octubre 10, 2018

    October 8, 2018 Published: The Accountant Author: Joe Pickard The UK’s Financial Reporting Council (FRC) is to consider whether auditors should be banned from providing consulting work for bodies they audit as part of a wider review to prevent auditor independence from being compromised. The FRC has said it will work closely with UK’s Competition and

  • IAASB Modernizes Auditing of Accounting Estimates in Support of Audit Quality
    • Octubre 9, 2018

    October 03, 2018 Published: IFAC The International Auditing and Assurance Standards Board (IAASB) today released International Standard on Auditing (ISA) 540 (Revised), its revised standard for the audit of accounting estimates and related disclosures. Banks, insurers and other financial services firms have seen revolutionary change in their accounting practices as they moved to new accounting standards