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Financial Reporting Board of Directors PCAOB

Cooley LLP

14 Lessons Learned from the PCAOB’s Conversations with Audit Committee Chairs

Cooley LLP on

Recently, the PCAOB released its annual recap of its conversations with audit committee chairs. This past year, the PCAOB staff interviewed 272 audit committee chairs to come up with its findings, 78% of whom chaired a...more

Dorsey & Whitney LLP

Related Party Transactions under PCAOB AS 18 Audits: Experiences from the First Year

Dorsey & Whitney LLP on

The 2015 audit was the first one for most companies under the PCAOB’s Auditing Standard 18, Related Parties. This Auditing Standard created new and expanded audit procedures for related party transactions; significant unusual...more

Foley & Lardner LLP

SEC Issues Concept Release Requesting Input on Potential Audit Committee Disclosure Requirements

Foley & Lardner LLP on

At an open meeting held on July 1, 2015, the Securities and Exchange Commission (SEC) issued a concept release seeking input on whether it should adopt rules requiring additional disclosures for audit committees, with a focus...more

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