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Audit & Accounting

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September 16, 2019

Marcum sanctioned by PCAOB for promoting audit clients as investment opportunities

By Michael Cohn 2 min read

Marcum and Marcum Bernstein & Pinchuk plugged some of their clients at investor conferences in violation of auditor independence requirements.

CECL delay gives small banks more time to get ready

By Michael Cohn 5 min read

Small banks are likely to benefit from the proposed delay, allowing them to learn the lessons from larger banks that have already begun using the new rules.

AICPA issues auditor practice aid on CECL standard

By Michael Cohn 2 min read

The document can help auditors with the allowance for credit losses under the new standard for measuring credit losses on financial statements.

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Dry runs for CAMs show they’ll bring extra work

By Daniel Hood 3 min read

Pilot tests at public companies suggest the new reporting requirements may take more time than expected.

FASB revises proposed standard for balance sheet debt classifications

By Michael Cohn 1 min read

The board is amending its guidance for determining whether debt should be classified as a current or noncurrent liability in a classified balance sheet, in response to input from private companies.

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