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Audit

  • New PCAOB Standard Updates Confirmation Requirements

    By:
    S.J. Steinhardt
    |
    Sep 29, 2023
    The Public Company Accounting Oversight Board (PCAOB) approved a new standard aimed at preventing fraud.
  • PCAOB Proposes Amending Rule on Auditors’ Liability for Contributing to Violations

    By:
    S.J. Steinhardt
    |
    Sep 20, 2023

    The Public Company Accounting Oversight Board (PCAOB) has proposed amendments to its rule on an auditor’s responsibility for not knowingly or recklessly contributing to violations. The proposed rule would change the liability standard from recklessness to negligence for associated persons’ contributory conduct.

  • Tax Experts Warn of Employee Retention Credit Audits

    By:
    S.J. Steinhardt
    |
    Sep 6, 2023
    Repeated IRS warnings about fraudulent Employee Retention Credit (ERC) schemes have not deterred unscrupulous promoters from falsely advertising their ability to obtain the credit for almost anybody.
  • PCAOB Permanently Bars Audit Firm and Owner for Multiple Violations

    By:
    S.J. Steinhardt
    |
    Aug 21, 2023

    The Public Company Accounting Oversight Board (PCAOB) has levied severe penalties against Denver-based accounting form AJ Robbins CPA LLC, permanently revoking its registration, permanently barring owner Allan Jeffrie Robbins from association with any registered firm, and fining the firm a total of $150,000.

  • PCAOB Chair Working to Ramp Up Enforcement, Update Standards

    By:
    S.J. Steinhardt
    |
    Aug 17, 2023
    Public Company Accounting Oversight Board Chair Erica Williams has implemented many changes since she took over in January 2022.
  • PCAOB Sanctions Seven Firms for Violations

    By:
    S.J. Steinhardt
    |
    Aug 15, 2023
    The Public Companies Accounting Oversight Board (PCAOB) announced last week that it sanctioned seven firms imposing fines totaling more than half a million dollars.
  • IAASB Releases Proposed Standard on Sustainability Assurance Engagements

    By:
    S.J. Steinhardt
    |
    Aug 14, 2023
    The International Auditing and Assurance Standards Board (IAASB) has released its proposed International Standard on Sustainability Assurance 5000, "General Requirements for Sustainability Assurance Engagements.” The proposed standard complements the sustainability and climate disclosure standards released in June by the International Sustainability Standards Board, which were endorsed by the International Organization of Securities Commissions last month.
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