2015 SEC Filing Highlights, Part 1 of 2

In this post, our second annual “best-of-the-year” review, we’ll look at 2015 filings for some of the highlights of the year: the largest restatement, for example, and the biggest overseas stash. We’ll also look at lengthy comment letter correspondence, give a quick recap of … Continue reading

PCAOB Member Updates Internal Control Analysis

At this year’s Annual Meeting of the American Accounting Association (AAA) held in New York City, Jeanette M. Franzel of the PCAOB presented an update on trends and issues concerning the COSO framework and Internal Control over Financial Reporting (ICFR). The presentation covered issues and … Continue reading

PCAOB Member Discusses Trends in Internal Control Audits

This past Saturday, PCAOB Board Member Jeanette M. Franzel presented a speech at the AAA Annual Meeting on current issues and trends in the audits of internal controls over financial reporting (ICFR). Relying significantly on data from Audit Analytics, Franzel’s speech discussed the impact … Continue reading