• Podcast: In conversation with Hannah Armitage and Janet Lucke on climate reporting

    November 19, 2020 Published: FRC Unsure what to do about climate-related reporting? In this podcast Janet Lucke, Case Officer in the FRC’s Corporate Reporting Review team takes you through CRR’s findings from its review of climate-related considerations in Companies Act reporting and against International Financial Reporting Standards requirements. Janet and Hannah discuss the findings of

  • Profession in Focus: Auditor Risk Assessment, Scoping and COVID-19

    November 17, 2020 Published: The CAQ Auditor Risk Assessment and Scoping in the COVID-19 environment is front and center in this edition of Profession in Focus. Hear firsthand auditor insights on COVID-19’s impact on materiality, risk assessment, multi-location scoping and internal audit departments as the CAQ’s Yuri Zwick, Professional Practice Fellow, sits down with Christine

  • Digital Readiness: PAOs Can Build Upon Our Trusted Position

    November 12, 2020 Published: IFAC Harnessing digital readiness may be one of the greatest opportunities the accountancy profession has to do the ‘same things differently’ and to ‘do new things’. These elements were covered by IFAC’s Future Ready work that fundamentally depicts the profession as being at a hinge point – will we just do the same things, will

  • Sustainable finance – an inside look With Wim Bartels and Rami Feghali

    November 13, 2020 Published: Accountancy Europe Our latest episode is an exclusive discussion with the Chair of Accountancy Europe’s Sustainable Finance Group, Wim Bartels and the Vice-Chair of the same group, Rami Feghali. In this episode, we learn about how the accountancy profession is preparing for the EU’s shift to sustainable finance. Specifically, they address

  • Anti-Fraud in Action: The Fraud Risk Landscape of COVID-19

    November 9, 2020 Published: The CAQ The CAQ’s Julie Bell Lindsay, Executive Director, interviews Grant Thornton’s CEO, Brad Preber, to explore the impact of COVID-19 on fraud. Watch this webisode to learn about emerging fraud and cyber risks, the CAREs Act, different types of fraud schemes, and how members of the financial reporting supply chain

  • SMEs: What’s next?

    October 16, 2020 Published: Accountancy Europe In this episode we speak with the digital expert of the Accountancy Europe SME team, Martin de Bie. Martin talks to us about the digital transition of small and medium-sized enterprises (SMEs) and how going digital is the best chance for SMEs to stay competitive in a modern economy.

  • How 2020 has changed corporate board work

    October 12, 2020 Published: Journal of Accountancy Corporate board work may have changed forever as a result of COVID-19. The lessons corporate directors take away from the pandemic will be critical to company survival and success beyond 2020. Paula Loop, CPA, the leader of PwC’s Governance Insights Center, explains in this podcast episode how boards

  • Interpretations Committee podcast

    October 5, 2020 Published: IFRS IFRS Interpretations Committee Chair and Vice-Chair of the Board Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the third quarter of 2020. They cover Board and Committee projects on sale and leaseback transactions, and discuss the IBOR amendments

  • CAQ at the American Accounting Association’s Annual Meeting in August 2020

    October 9, 2020 Published: The CAQ At the American Accounting Association’s Annual Meeting in August 2020, the CAQ organized two panel sessions – one on the impact that COVID-19 has had on accounting and auditing since March of 2020, and the other on how universities and faculty can leverage a documentary to highlight the opportunities

  • Accountants & the fight against financial crime (Part 2)

    October 2, 2020 Published: Accountancy Europe In Part 2 of our conversation with the Chair of Accountancy Europe’s anti-money laundering (AML) working party, Angela Foyle, we discuss the role of accountants in the fight against financial crime. Angela discusses the public responsibility of accountants in fighting AML, the need for a multidisciplinary supervisor to regulate

  • The EU & the fight against financial crime (Part 1)

    September 18, 2020 Published: Accountancy Europe Accountancy Europe’s podcast Because People Count is back! With the European Commission President citing anti-money laundering (AML) as a priority in her state of the union letter of intent, we delve into the fight against financial crime with Angela Foyle, Chair of Accountancy Europe’s AML working party. The first

  • OECD Interim Economic Outlook: Living with Uncertainty

    September 16, 2020 By: Laurence Boone, OECD Chief Economist Ver Video.

  • 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

  • Webcast: Approach to the second comprehensive review

    May 14, 2020 Published: IFRS In this webcast, Michelle Sansom and Yousouf Hansye, both members of the IASB Technical Staff, look at how the Board approached the second comprehensive review. The Request for Information seeks views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards. The webcast is the

  • OECD Angel Gurría: ‘Covid-19 recession not the Great Depression’

    April 19, 2020 Published: BBC Andrew Marr spoke to the Secretary-General of the OECD Angel Gurría

  • Perspectives from audit leaders on the impact of COVID-19 on SOX.

    April 27, 2020 Published: The IIA Continuing The Conversation: Interview with Tom O’Reilly from AuditBoard Para ver video haga click en el siguiente vínculo: https://www.theiia.org/sites/auditchannel/Pages/Videos.aspx?v=409032388

  • Reporting and auditing during the coronavirus pandemic

    An update from the front line April 23, 2020 Published: Accountancy Europe In this special coronavirus episode, we talk to Hilde Blomme, Deputy CEO of Accountancy Europe. Hilde discusses the broader impacts that the pandemic is having on financial reporting and auditing. She notes the ways in which the reporting will need to adapt and

  • Accountants helping SMEs during coronavirus An update from the front line

    April 9, 2020 Published: Accountancy Europe In this special coronavirus episode, we talk to Accountancy Europe’s President Florin Toma. He works at an SME accountancy firm and is on the front line, helping SMEs survive the coronavirus crisis. He discusses how SMEs can protect themselves in the face of the global pandemic and the relationship

  • How CPAs can fight fraud in the COVID-19 pandemic

    April 6, 2020 Published: Journal of Accountancy Coronavirus is an opportunity for fraudsters to take advantage of fear and confusion. Elizabeth Woodward, CPA/CFF, and Howard Silverstone, CPA/CFF, discuss how accountants can identify and prevent coronavirus-related fraud. What you’ll learn from this episode: Why fraud thrives in times of crisis. Several common fraud schemes that become

  • The 2020s: A decade of change

    March 30, 2020 Published: Journal of Accountancy The next decade is expected to bring huge technological advancements and important demographic changes to the CPA profession as well as the business world. As they look forward to the next 10 years, firm leaders predict that to be successful, CPAs will need to: – Be willing to

  • March 2020 IASB podcast available now

    March 24, 2020 Published: IFRS In this episode of our monthly IASB podcast, International Accounting Standards Board Vice-Chair Sue Lloyd talks through the projects discussed during the March 2020 Board meeting. Due to the coronavirus pandemic, this month’s meeting was held virtually and the agenda was reduced to three main topics: – IFRS 17 and the

  • Debrief: Discussion Paper: Business Combinations—Disclosures, Goodwill and Impairment

    March 19, 2020 Published: IFRS In this video, Chair of the International Accounting Standards Board Hans Hoogervorst gives a short summary of the consultation document published by the IASB on 19 March 2020. The document sets out possible improvements to the information companies report about acquisitions of businesses to help investors assess how successful those

  • How technology will change staffing needs

    March 2, 2020 Published: Journal of Accountancy With the growth in emerging technologies, CPA firms will start hiring business analysts and data scientists, explains Donny Shimamoto, CPA/CITP, CGMA, founder and managing director of Intraprise TechKnowlogies LLC. https://www.journalofaccountancy.com/videos/technology-will-change-cpa-staffing-needs.html

  • Webcast: Introducing the Request for Information: Comprehensive Review of the IFRS for SMEs Standard

    February 2020 Published: IFRS In this webcast, IASB Technical Staff members Yousouf Hansye and Nkumbulo Mabaso provide an overview of the IFRS for SMEs Standard and introduce the Request for Information published in January 2020. The Request for Information seeks views on whether and how to align the IFRS for SMEs Standard with full IFRS Standards. This webcast is

  • CDSB’s red lines and tracked changes to the EU Non- Financial Reporting Directive

    February 2020 Published: Climate Disclosure Standards Board (CDSB)

  • IFRS 17 Insurance Contracts

    January 2020 Published: IFRS Darrel Scott, member of the International Accounting Standards Board, and Roberta Ravelli, member of the technical staff, report on the discussion at the January 2020 meeting of the Board about Amendments IFRS 17. For more information on the Amendments to IFRS 17 project, go to www.ifrs.org. https://www.youtube.com/watch?v=Kc0OvbvJn3E  

  • General Presentation and Disclosures

    February 10, 2020 Published: IFRS This is a recording of the live webinar introducing the Exposure Draft General Presentation and Disclosures, a consultation document of the Primary Financial Statements Project. For more information on the project, please go to www.ifrs.org.

  • Featured Video: Standards that work and high-quality implementation go hand-in-hand

    Published: FASB Russ Golden, Sue Cosper, and Shayne Kuhaneck look at how the FASB supports stakeholders applying new guidance.

  • VIDEO – PCAOB stakeholder Liaison Discusses Commenting on the Board´s Quality Control Concept Release

    January 27, 2020 Published: PCAOB Today, the PCAOB released a video discussing how to comment on its concept release on a potential approach to revising quality control standards. Please take a few minutes to watch this short video of Erin Dwyer, the PCAOB’s Deputy Director of External Affairs and the Stakeholder Liaison, describing why our stakeholders might consider commenting

  • Featured Video: Improving Revenue and Expense Information

    January 2020 Published: GASB The GASB’s Paulina Haro talks about the Revenue and Expense Recognition Project: what it’s all about, what’s happening, and what’s ahead. Ir a ver el video https://www.gasb.org/home

  • 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