• Back to school in the Covid-19 era with OECD’s Andreas Schleicher

    September 2, 2020 Published: OECD Back to school? Or not back to school? That is the question…. In the first half of 2020, 188 countries temporarily closedtheir schools to slow down the spread of the Covid-19 virus. Suddenly, morethan 1.5 billion young people were on their own or following classes online.Many school re-openings since then

  • Cybersecurity Advisory. Where Did Our Data Go?

    July 22, 2020 Published: Go Beyond Disruption In the second of our new monthly Cybersecurity Advisory series, host Jerry Ravi of EisnerAmper LLP is joined by Daimon Geopfert of RSM, and Audrey Katcher of Rubin Brown LLP. They discuss data security and resilience, risk, and regulatory compliance in a changing data environment. These monthly advisories explore

  • Pandemic-related legal risks that you can’t afford to ignore

    July 20, 2020 Published: Journal of Accountancy Hosted by Neil Amato These days, it’s tough to know the best next steps for organizations that are reopening to customers or employees — or considering doing so. Lee Terry, who practices corporate and securities law for the Denver firm Davis Graham & Stubbs, has advised organizations and

  • Audit in Action during COVID-19

    August 17, 2020 Published: The Caq COVID-19 has impacted all of us on a human level, whether by loss or fear or profound change. That’s why the Center for Audit Quality’s Executive Director Julie Bell Lindsay has been so impressed by the public company auditing profession – auditors haven’t skipped a beat. The profession quickly

  • Anti-Fraud in Action: Balancing Big Data and Data Ethics During COVID-19

    August 4, 2020 Published: The Caq The CAQ’s Margot Cella, Vice President, Research and Anti-Fraud Initiatives, interviews Azlo’s Senior Director of Compliance and Internal Control, Dana Lawrence, to explore the pervasiveness of big data and its data ethics and governance implications during the COVID-19 crisis.

  • Profession in Focus: Non-GAAP and COVID-19

    July 22, 2020 Published: The Caq On this edition of Profession in Focus, the CAQ’s Dennis McGowan, Senior Director, Professional Practice, sits down with Todd Castagno, Executive Director, Research, Morgan Stanley and Steven Jacobs, Partner, Americas Director, SEC Regulatory Matters and Capital Markets, EY to discuss non-GAAP considerations in the COVID-19 environment and share related

  • Anti-fraud in Action: Insights from the SEC Coronavirus Steering Committee

    July 24, 2020 Published: The CAQ The CAQ’s Margot Cella, Vice President, Research and Anti-Fraud Initiatives, has a conversation with the SEC Division of Enforcement’s Associate Director, Carolyn Welshhans, to discuss the priorities of the SEC Coronavirus Steering Committee, how the Committee is responding to fraud during COVID-19, and insights into emerging fraud risks as

  • Profession in Focus: Going Concern and COVID-19

    July 16, 2020 Published: The CAQ On this edition of Profession in Focus, the CAQ’s Yuri Zwick, Professional Practice Fellow, sits down with Jackie Daylor, National Managing Partner of Audit Quality and Professional Practice at KPMG and Rich Davisson Assurance Partner and Director at RSM, to discuss going concern considerations in the COVID-19 environment and

  • How the new audit evidence standard can improve audit quality

    July 14, 2020 Published: Journal of Accountancy Hosted by Neil Amato The new principles-based standard on audit evidence, issued last week by the AICPA Auditing Standards Board, addresses issues such as emerging technology, professional skepticism, and expanding sources of information. Jay Brodish, CPA, a partner at PwC, and Bob Dohrer, CPA, CGMA, the chief auditor of the

  • Managing Fraud Risk: an ECI IMPACT Conference Panel

    July 1, 2020 Published: The Caq How can public companies mitigate fraud risk in times of uncertainty? The CAQ’s Margot Cella joins Holly Tucker, Partner at Deloitte Financial Advisory Services for a panel discussion at the 2020 ECI IMPACT Conference.

  • Profession in Focus: Audit Committee Considerations During COVID-19

    June 19, 2020 Published: The CAQ On this edition of Profession in Focus, the CAQ’s Vanessa Teitelbaum, Senior Director, Professional Practice, sits down with Brian Anderson, Corporate Director and CAQ Governing Board Member and Amy Rojik, Assurance Partner and Director at BDO’s Corporate Governance and Financial Reporting, to uncover what audit committee members should be focused

  • Anti-Fraud in Action: A Focus on Ethical Culture and Diversity During Crisis

    June 19, 2020 Published: The CAQ Margot Cella, Vice President, Research and Anti-Fraud Initiatives at the CAQ sits down with Stephen Rivera, Vice President, Global Technical Accounting Advisory Services & Policy at Johnson & Johnson on this episode of Anti-Fraud in Action, to discuss ethical culture and diversity during a crisis. https://www.thecaq.org/anti-fraud-in-action-a-focus-on-ethical-culture-and-diversity-during-crisis/

  • Europe and the coronavirus crisis: what’s next?

    June 12, 2020 Published: Accountancy Europe An update from the front line Our fourth coronavirus bonus episode looks at how a post Covid-19 Europe might look like in an interview with Eleni Kanelli, Head of Advocacy at Accountancy Europe. Eleni discusses with us her predictions for Europe following the recent EU recovery plan announcement and

  • New Auditing Documentary Premieres

    May 2020 Published: The CAQ The CAQ is supporting a new documentary, premiering June 5 on public television, about three young adults who discover how people of all backgrounds and passions forge their own career paths through the auditing profession. The CAQ’s support for the Making It Balance documentary is part of the Discover Audit initiative, which seeks to

  • IFRS 9 and IFRS 7 for Investors—disclosures about Expected Credit Losses

    June 4, 2020 Published: IFRS In this webcast for investors, Sue Lloyd, Vice-Chair of the International Accounting Standards Board, and Sid Kumar, CFA, technical staff member responsible for investor engagement, outline the information that entities will provide about ECL in their financial statements and notes prepared using IFRS 9 Financial Instruments and IFRS 7 Financial

  • The technology — and human — lessons of COVID-19

    May 22, 2020 Published: Journal of Accountancy The ninth annual JofA technology roundtable podcast was initially recorded in early March, just before the coronavirus pandemic started wreaking havoc on American lives and the economy. With the world at a dramatically different place than when we first recorded, the roundtable participants agreed to hold another call May 6

  • Attracting young people to public accounting

    May 18, 2020 Published: Journal of Accountancy A strategic imperative for making public accounting a welcoming profession for young people can help a firm secure its future, according to Johanna Sweaney Salt, CPA, CGMA, a partner at Gray, Salt & Associates LLP in Claremont, Calif. https://www.journalofaccountancy.com/videos/attract-young-people-to-public-accounting.html

  • A New Focus: Corporate Culture: How to Assess Culture and Why

    December 3, 2019 Published: The CAQ Leaders take seriously setting the right tone at the top of their organizations. Stakeholders who have a role in the financial reporting ecosystem may be focused on compliance violations or internal audit findings and may not be focused on what the results tell them about the organization’s culture of

  • International Code of Ethics for Professional Accountants

    Published: IESBA IESBA Chairman Dr. Stavros Thomadakis explains the practical significance of the revised and restructured Code, an enhanced platform for developing relevant ethics and independence standards that are globally operable in a world of changing technologies, business methods and public expectations. https://www.ethicsboard.org/international-code-ethics-professional-accountants

  • Interpretation Committee Podcast Q4 2019

    December 20, 2019 Published: IFRS Vice-Chair of the Board and Chair of the Interpretations Committee Sue Lloyd joins Technical Staff member Patrina Buchanan to discuss relevant activities and developments between October and December 2019. They summarise one final agenda decision to do with lease term and useful life of leasehold improvements, and two tentative agenda

  • How small firms should approach new technologies

    December 10, 2019 Published: Journal of Accountancy Small firms wishing to adopt new technologies should examine available services to determine which ones are the best fit for current systems, advises Daniel Moore, CPA. https://www.journalofaccountancy.com/videos/new-technologies-for-small-cpa-firms.html

  • Accountancy Europe Digital Day 2019

    November 27, 2019 Published: Accountancy Europe Matthew Griffin, Founder and CEO at 311 Institute, answered to the following questions at our Digital Day 2019: How can sustainability be combined with digitalisation? What role do you see for accountants in making technological advances more green?

  • OnRisk 2020: A Guide to Understanding, Aligning and Optimizing Risk

    Change the Way You View and Understand Risk December 3, 2019 Published: The Institute of Internal Auditors OnRisk 2020: A Guide to Understanding, Aligning, and Optimizing Risk offers a clear-eyed, holistic view of risk like no other. This new IIA report is the first to bring together perspectives from the boardroom, C-suite, and internal audit. Ver

  • How to build support for digital transformation

    November 25, 2019 Published: Journal of Accountancy CPAs are uniquely positioned in their organizations to lead, encourage, and catalyze digital transformation, says Dan Griffiths, CPA, CGMA, a partner with Tanner LLC in Salt Lake City. Ver video aquí https://www.journalofaccountancy.com/videos/build-support-for-digital-transformation.html

  • Tackling tax avoidance and evasion

    June 6, 2019 Published: OECD The fight against tax evasion and avoidance has been a major success story of the OECD and G20, leading to the implementation of global tax transparency standards and the Base Erosion and Profit Shifting package.

  • Preparing for the future: The Brave New World of Artificial Intelligence

    Published: OECD We need to anticipate the radical changes induced by globalisation, digitalisation and demographic shifts. For example, how can we build the skills of tomorrow’s workforce? How can we support risk-taking and entrepreneurship while safeguarding job quality, collective bargaining and social protection? How do we integrate the growing number of migrants to enhance solidarity,

  • Social media clip: Developments in Audit

    November 6, 2019 Pubished: FRC Following the publication of the Developments in Audit report, a social media clip has been produced to give the key highlights of the report. https://www.frc.org.uk/news/november-2019/social-media-clip-developments-in-audit-(1)

  • Variable Interest Entities and Private Companies

    October 2019 Published: FASB This brief case study video examines a key issue for the private company community: the new path for private companies with variable interest entities. FEATURED VIDEO aquí https://www.fasb.org/home

  • New technologies, ethics and accountability

    October 21, 2019 Published: ICAEW By: Kirstin Gillon, Technical Manager Tech Faculty This thought leadership report delves into the ethics of new technology. The seismic developments currently taking place in AI and algorithms are both exciting and morally concerning. What happens when machines do our thinking and decision-making for us? Where does the buck stop

  • SEC Educational Videos Aim to Help Investors Spot and Avoid Fraud

    October 11, 2019 Published: The SEC The SEC’s Office of Investor Education and Advocacy and Retail Strategy Task Force this week released new videos and Investor Alerts to help show investors what fraud looks like. Fraudsters will use every gimmick they can think of to get their hands on investors’ hard-earned money. These videos, along with our

  • What RPA is and how it works

    October 1, 2019 Published: Journal of Accountancy Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA, director of entrepreneurial advisory services at PKF Texas. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores. https://www.journalofaccountancy.com/videos/what-is-robotic-process-automation.html

  • Profession in Focus: Communicating the Commitment to Audit Quality

    October 1, 2019 Published: The Caq This edition of Profession in Focus features Christopher Tower, National Assurance Managing Partner for Audit Quality and Professional Practice at BDO USA LLP. Tower provides an overview of the many ways that BDO communicates the firm’s strong commitment to audit quality, both externally and internally. He also provides insights

  • Profession in Focus: The Strong State of Investor Confidence in 2019

    September 18, 2019 Published: The Caq On this edition of Profession in Focus, get insights from CAQ Executive Director Julie Bell Lindsay on the state of US investor confidence. Lindsay provides context on the importance of strong investor confidence for the capital markets, gives an overview of the CAQ’s annual Main Street Investor Survey, and