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PCAOB Posts CAM Resources for Investors and Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Julio 12, 2019
July 11, 2019 Published: PCAOB Today the PCAOB released two new resources on critical audit matters (CAMs), one specifically for investors and the other for audit committees. These resources advance the Board’s strategic priority of cultivating effective communications with stakeholders, as well as providing timely, relevant, and useful information to them. The Board is committed
Sustainable finance: Commission published guidelines to improve how firms report climate-related information and welcomes three new important reports on climate finance by leading experts
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Junio 20, 2019
June 17, 2019 Published: The European Commission The European Commission has today published new guidelines on corporate climate-related information reporting, as part of its Sustainable Finance Action Plan. These guidelines will provide companies with practical recommendations on how to better report the impact that their activities are having on the climate as well as the impact of
IOSCO urges authorities to use existing standards to address cyber risk
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Junio 18, 2019
June 18, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) today issued a final report that provides an overview of three internationally recognized cyber standards and frameworks used by IOSCO members. It also identifies potential gaps in the application of these standards and seeks to promote sound cyber practices across
PCAOB Posts Staff Guidance on Communications with Audit Committees Concerning Independence
- PCAOB, Reguladores, Relevantes de AE-Chile
- Junio 3, 2019
May 31, 2019 Published: PCAOB The PCAOB posted to its website today staff guidance on PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. The guidance provides background on Rule 3526 and technical guidance for auditors on the independence-related communications required by the rule. The overview document below summarizes the staff guidance for audit committees, investors,
PCAOB Posts Staff Guidance: A Deeper Dive on the Communication of CAMs
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 24, 2019
May 22, 2019 Published: PCAOB May 22, 2019 Published: PCAOB The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements. This document was informed by discussions with auditors regarding their experiences conducting dry runs of CAMs with
Emerging Technologies, Risk, and the Auditor’s Focus: a resource for auditors, audit committees, and management
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 16, 2019
May 16, 2019 Published: The Caq Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource highlights, a solid understanding of the benefits and risks of these technologies is necessary for auditors, audit committees, and
Guide to help smaller listed companies improve financial reporting
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 13, 2019
13 May 2019 Published: Financial Reporting Council (FRC) A new guide to help smaller listed and AIM quoted companies improve their financial reporting has been published by the FRC and ICAEW. The guide addresses issues raised by the FRC about the quality of financial reporting in this sector, and provides practical tips and questions for
Guide to Internal Control over Financial Reporting
- Relevantes de AE-Chile
- Mayo 10, 2019
May 9, 2019 Published: The Caq Released in 2013 and updated in 2019, this guide provides the public with an easy-to-digest overview of internal control over financial reporting (ICFR), focusing on key ICFR concepts such as the control environment, control activities, reasonable assurance, and the hierarchy of ICFR deficiencies. The guide also educates on the
Preparing for the New Credit Losses Standard: A Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Mayo 7, 2019
May 7, 2019 Published: The Caq Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to take effect in January 2020. The tool includes an overview of the new standard and offers
PCAOB Posts Staff Preview of 2018 Inspection Observations
- PCAOB, Reguladores, Relevantes de AE-Chile
- Mayo 7, 2019
May 6, 2019 Published: PCAOB The PCAOB posted to its website the Staff Preview of 2018 Inspections Observations. This staff preview includes, for the first time, good practices regarding efforts to improve audit quality. It also addresses areas of common deficiencies, observations on technology, and implementation of new accounting and auditing standards and rules. The preview
Improving Audit Quality Using an Individual Recognition and Accountability Framework
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 29, 2019
April 29, 2019 Published: IFAC By: CPA Australia, Chartered Accountants ANZ About this guide This guide has been developed by CPA Australia on behalf of the Australian Auditing and Accounting Public Policy Committee (APPC), which comprises representatives of BDO, Deloitte, EY, Grant Thornton, KPMG, PwC, Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia
Presentación de la Cuenta Pública 2018
- Reguladores, Relevantes de AE-Chile, SBIF
- Abril 26, 2019
Abril 23, 2019 Publicado por la SBIF Cuenta Pública de la Gestión 2018 de la SBIF, presentada por el Superintendente Mario Farren R. Descargar pdf (27 mb)
Presentación “Convergencia a estándares internacionales: Oportunidades y desafíos en la implementación de IFRS 17 y 9 en Chile” – Daniel García
- Reguladores, Relevantes de AE-Chile, SVS
- Abril 8, 2019
3 de abril de 2019 Publicado: CMF Del seminario: XX Conferencia sobre Regulación y Supervisión de Seguros en América Latina IAIS-ASSAL, Santa Cruz, Bolivia (02/04/2019) Descargar pdf – 807 kb.
External Auditor Assessment Tool: A Reference for US Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Abril 2, 2019
April 2, 2019 Published: The Caq The External Auditor Assessment Tool is designed to assist audit committees in carrying out their responsibilities of appointing, overseeing, and determining compensation for the external auditor. The tool contains sample questions to help committees in four specific areas: – quality of services and sufficiency of resources provided by the engagement team;
Presentación “Regulación para Fintech: Una visión desde el regulador del mercado de valores” – Kevin Cowan
- Relevantes de AE-Chile
- Abril 1, 2019
26 de marzo de 2019
Presentación “La CMF” – Joaquín Cortez (27 de marzo de 2019) Del seminario: CFA Society Chile
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 29, 2019
Descargar Presentación
Supervisor Bancario y Procedimientos Sancionatorios
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 29, 2019
Presentación “Supervisor Bancario y Procedimientos Sancionatorios” – José Antonio Gaspar 27 de marzo de 2019 Descargar Aquí
Presentación “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Rosario Celedón
- Reguladores, Relevantes de AE-Chile, SVS
- Marzo 18, 2019
14 de marzo de 2019 Publicado: CMF Del seminario: Seminario “Modernización de la Ley de Bancos: Desafíos y Nueva Institucionalidad” – Centro de Derecho Regulatorio y Empresa, Universidad del Desarrollo. (872 kb) Descargar Presentación http://www.cmfchile.cl/portal/prensa/604/w3-article-26022.html
PCAOB Posts 2019 Staff Inspections Outlook for Audit Committees
- PCAOB, Reguladores, Relevantes de AE-Chile
- Marzo 15, 2019
March 14, 2019 Published: PCAOB The PCAOB posted to its website the 2019 Staff Inspection Outlook for Audit Committees. The Board’s new strategic plan anticipated enhanced external engagement and more proactive communication with stakeholders, including audit committees, to inform them about the PCAOB’s core activities—including inspections—and to maintain an ongoing dialogue with them. 2019-Staff-Inspections-Outlook-Audit-CommitteesInspections-Outlook-for-2019 Descargar
Las FinTech llegaron para quedarse: inversión en el sector aumentó 55% en 2018 en Chile
- Innovación, Relevantes de AE-Chile
- Marzo 11, 2019
La Tercera – Pulso Según KPMG, el monto alcanzó los US$70 millones. A nivel global llegó a US$111.800 millones, doblando la cifra del año anterior. DESDE hace algunos años las denominadas firmas financieras tecnológicas (FinTech) comenzaron a irrumpir en forma silenciosa en Chile y en el último tiempo lo han hecho cada vez con más
Changes in financing liabilities – what does good disclosure look like?
- IFRS, Relevantes de AE-Chile, Seguridad de la Información
- Febrero 26, 2019
February 21, 2019 Published: IFRS The International Accounting Standards Board (Board) issued an amendment to IAS 7 Statement of Cash Flows that became effective in 2017. The amendment requires companies to provide disclosures about changes in liabilities arising from financing activities. Nick Anderson, a member of the Board and former buy-side investor, discusses the objectives of the new disclosure
Focus on Professional Skepticism
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Febrero 24, 2019
February 22, 2019 Published: IAASB -IFAC This communiqué is part of a series from the IAASB Professional Skepticism Working Group, providing updates on the IAASB’s efforts to appropriately reflect professional skepticism in its standards, together with other relevant news and information. Descargar- Professional skepticism lies at the heart of a quality audit-342 KB
Chile – OECD Anti-Bribery Convention
- Gobierno Corporativo, Lavado de Activos, Relevantes de AE-Chile
- Febrero 20, 2019
Con fecha 20 de diciembre de 2018, AEChile fue invitada por el Ministerio de Relaciones Exteriores a participar a la entrega de los resultados de la fase 4 de la Anti-Bribery Convention de la OECD sobre Chile, sobre el tema específico de DETECTION OF THE FOREIGN BRIBERY OFFENCE. En capitulo A.7. Detection through Accounting and
TRAS PROPUESTA PRESENTADA POR LA CMF EY y KPMG demandan mayor profundidad y urgencia en regulación a las FinTech
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Febrero 19, 2019
El Diario Financiero Las consultoras creen que el Ejecutivo no solo debe quedarse con el ámbito del crowdfunding, sino incluso abarcar a los criptoactivos. A una semana que la Comisión para el Mercado Financiero (CMF) diera a conocer los lineamientos de su propuesta para regular a las plataformas de crowdfunding y a otros actores de
¿Hay interés por repatriar capitales y hacer retiros del FUT histórico?
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Febrero 19, 2019
ABOGADOS PERCIBEN EXPECTACIÓN ANTE VENTANAS QUE ABRE REFORMA TRIBUTARIA El Diario Financiero Si bien aún no se vota la idea de legislar -lo que ocurriría en marzo-, se espera que la reforma tributaria esté aprobada como ley a mediados del presente año. Y de ser asi, entrarán a escena nuevamente dos ventanas: una de
Tech Trends 2019 – Beyond the digital frontier
- Gobierno Corporativo, Relevantes de AE-Chile, Seguridad de la Información
- Enero 21, 2019
January 18, 2019 By: Deloitte Emerging technology trends can seem both elusive and ephemeral, but some become integral to business and IT strategies—and form the backbone of tomorrow’s technology innovation. The eight chapters of Tech Trends 2019 look to guide CIOs through today’s most promising trends, with an eye toward innovation and growth and a
IOSCO issues good practices to assist audit committees in supporting audit quality
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 17, 2019
January 17, 2019 Published: IOSCO The Board of the International Organization of Securities Commissions (IOSCO) published today the IOSCO Report on Good Practices for Audit Committees in Supporting Audit Quality, which seeks to assist audit committees in promoting and supporting audit quality. The quality of a company’s financial report, supported by an independent external audit,
Presentación “Diseño Institucional y Proceso Sancionatorio” – Andrés Montés
- Reguladores, Relevantes de AE-Chile, SVS
- Enero 16, 2019
10 de enero de 2019 Publicado por CMF Del seminario: Seminario Internacional Fondecyt sobre Abusos de Mercado de Valores – Facultad de Derecho de la Universidad Diego Portales, (8-10 de enero de 2019) Descargar pdf 1.3 MB
Enabling the Accountant’s Role in Effective Enterprise Risk Management
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 10, 2019
January 7, 2019 Published: IFAC Enterprise risk management (ERM) needs to be part of the professional accountant mindset and makeup. This report explores the contribution of professional accountants to effective ERM in their roles as chief financial officers (CFO) and within finance functions. To add value, accountants must be seen as risk experts who are
New Standard on leases now effective
- IFRS, Relevantes de AE-Chile
- Enero 9, 2019
January 8, 2019 Published: IFRS IFRS 16 Leases was issued in January 2016 and is effective for annual reporting periods starting on or after 1 January 2019. It replaces IAS 17 Leases and related Interpretations. IFRS 16 changes the accounting substantially for lessees. The new Standard eliminates a lessee’s classification of leases as either operating leases or finance leases.
Los cambios tecnológicos que traerá la nueva Ley de Datos al mercado financiero
- Relevantes de AE-Chile
- Enero 9, 2019
INICIATIVA SE DISCUTE EN LA CÁMARA ALTA El Diario Financiero Las big four-Deloitte, PwC, EY y KPMG entregan su análisis de la iniciativa que pondrá al país a la par de mercados desarrollados. Si bien aún se encuentra en discusión el proyecto que regula la protección y el tratamiento de los datos personales y crea
Audit Quality Disclosure Framework
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Enero 8, 2019
January 8, 2019 Published: The Caq The Audit Quality Disclosure Framework can aid audit firms of all sizes as they develop or consider developing their transparency or audit quality reports. Developed in consultation with a range of CAQ member firms, the Framework adheres to three key principles: – The Framework is voluntary and illustrative, as opposed to
Reforma tributaria en etapa clave: auditoras aterrizan los posibles cambios al proyecto
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Diciembre 27, 2018
El Diario Financiero Hace más de cuatro meses que el proyecto de modernización tributaria ingresó a trámite a la comisión de Hacienda de la Cámara de Diputados. Período en el que el debate ha sido intenso, a pesar de las intermitencias producto del trámite del Presupuesto 2019. La integración, la recaudación derivada de la boleta
Post-Implementation Review of AS 1220, Engagement Quality Review
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 20, 2018
December 19, 2018 Published: PCAOB The PCAOB staff have completed a post-implementation review of AS 1220, Engagement Quality Review. The review of AS 1220 is the PCAOB’s first post-implementation review. The review includes key findings, messages for auditors and audit committees, and enhancements to achieve more effective reviews. Further details regarding the review of AS 1220, including technical details
Emerging Technologies: An Oversight Tool for Audit Committees
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 12, 2018
December 12, 2018 Published: The Caq Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the CAQ’s
Encuentro CMF – Auditores Externos
- Actividades AEChile, Relevantes de AE-Chile
- Diciembre 10, 2018
Descargar: Discurso Jose Monsalve_Encuentro CMF – Auditores Externos Descargar: Discurso Encuentro Auditores Externos 2018 – Joaquín Cortez
Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Diciembre 10, 2018
December 10, 2018 Published: The Caq A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending on or after June 30, 2019. Continuing the public company auditing profession’s longstanding and constructive
FRC’s Annual Review of Corporate Governance and Reporting 2017/2018
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 26, 2018
October 2018 Published: Financial Reporting Council (FRC) The review noted that the landscape for corporate governance and reporting is changing and stakeholder expectations are evolving. The Lab projects tie into many topics covered in the report, including the focus on risk reporting, alternative performance measures and viability reporting. Descargar (pdf 924 kb.)
Presentación “Regulación para FinTech: Una visión desde el regulador del mercado de valores” – Kevin Cowan
- Reguladores, Relevantes de AE-Chile, SVS
- Noviembre 23, 2018
22 de noviembre de 2018 Publicado: CMF Descargar PDF 1.9 MB. Del seminario: Regulación FinTech: Innovando con Reglas Claras (ESE Business School de la Universidad de los Andes.)
The Global Accountancy Profession’s Call to Action for G20 Countries
- Gobierno Corporativo, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 19, 2018
November 19, 2018 Published: IFACTen Recommendations Ahead of the 2018 G20 Summi Smart regulation, heightened transparency and inclusive growth are needed for global economic progress. These three priorities encapsulate the themes in the IFAC Call to Action ahead of the 2018 G20 Summit. G20 countries play a crucial role in fostering institutions and governance models
International Public Sector Financial Accountability Index: 2018 Status Report
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 12, 2018
November 5, 2018 Published: IFAC Analyzing data captured by IFAC and CIPFA’s International Public Sector Financial Accountability Index, this 2018 Status Report analyzes information from 150 jurisdictions across the globe to develop an understanding of public sector financial reporting. The results paint a positive picture for future accrual and adoption efforts globally. Within five years, it
2018 Audit Committee Transparency Barometer
- Comité Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Noviembre 4, 2018
November 1, 2018 2018_audit_committee_transparency_barometer_0(1) Published: The Caq The amount of information available to investors and other stakeholders on audit committee oversight of the external auditor continues to increase, according to the 2018 edition of the Audit Committee Transparency Barometer, an annual report issued jointly by the CAQ and Audit Analytics. Notable findings in this year’s report
Coso Announces Guidance Addressing Environmental, Social and Governance – related Risks
- COSO, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 25, 2018
October 23, 2018 Published: COSO the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the World Business Council for Sustainable Development (WBCSD) released today the final version of “Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)-related Risks”. This guidance, which aligns with COSO´s widely accepted Enterprise Risk Management
Implementation study: Business model reporting; Risk and viability reporting – Where are we now?
- Calidad de la Auditoría, Gobierno Corporativo, Relevantes de AE-Chile
- Octubre 19, 2018
18 October 2018 Published: Financial Reporting Council (FRC) Investors are still looking for companies to make business model, risk and viability disclosures more useful, according to a new report from the Financial Reporting Council’s Financial Reporting Lab (the Lab). The report, Business model reporting; Risk and viability reporting – Where are we now? (PDF), considers how reporting
New Report Outlines Keys to Sound Governance
- Auditoria interna, Gobierno Corporativo, Relevantes de AE-Chile
- Septiembre 23, 2018
Distinct Roles of Internal Audit & Finance Function Provide Crucial Support September 18, 2018 Published: The Institute of Internal Auditors (IIA) Effective governance is the outcome of a mosaic of organizational policies, processes, and cross-functional interactions, according to experts featured in a new report from The Institute of Internal Auditors (IIA) and IFAC (the International Federation of Accountants).
Presentación “Chilean securities and insurance landscape and regulatory roadmap” – Joaquín Cortez
- Reguladores, Relevantes de AE-Chile, SVS
- Septiembre 10, 2018
7 de septiembre de 2018 Publicado: CMF Del seminario: Chileday (07/09/2018) Descargar PDF (2.7 mb) Chilean securities and insurance landscape and regulatory roadmap- JCortez
Presentación “Desafíos en ciberseguridad para el sistema financiero” – Rosario Celedón
- Reguladores, Relevantes de AE-Chile, SVS
- Agosto 24, 2018
23 de agosto de 2018 Publicado: CMF Descargar PDF (1.3 mb)
PCAOB Posts Updated Staff Guidance on Changes to the Auditor’s Report
- PCAOB, Reguladores, Relevantes de AE-Chile
- Agosto 23, 2018
August 23, 2018 Published: PCAOB The Public Company Accounting Oversight Board today published updated “Staff Guidance on Changes to the Auditor’s Report (updated August 23, 2018)”. A summary of the updates can be found on Page 1. Descargar pdf (451 KB)
Presentación del Ministro de Hacienda sobre el proyecto de Modernización Tributaria
- Gobierno Corporativo, Relevantes de AE-Chile, Tributaria - Impuestos
- Agosto 23, 2018
22 de agosto de 2018 Publicación: Ministerio de Hacienda Presentación realizada por el Ministro de Hacienda, Felipe Larraín, para los medios de comunicación, acerca de los principales elementos del proyecto de ley de Modernización Tributaria. Descargar PDF (652 kb) Presentación Ministro MT 22-08-18http://www.hacienda.cl/documentos/publicaciones.html
IESBA: Professional Skepticism – Meeting Public Expectations
- Ética, Gobierno Corporativo, Relevantes de AE-Chile
- Agosto 17, 2018
August 15, 2018 Published: The Caq In this August 2018 comment letter, the CAQ provides input on a Consultation Paper, “Professional Skepticism – Meeting Public Expectations,” from the International Ethics Standards Board for Accountants (IESBA). Emphasizing the importance of professional skepticism and judgment to audit quality, the CAQ’s letter offers IESBA four high-level recommendations related
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