Audit Committee Update: 21 Financial Reporting Disclosure & Control Tips for 2021
As audit committees move into overdrive to review the 2020 annual reports on Form 10-K of calendar-year companies, in this Alert we offer “tips” drawn from recent Securities and Exchange Commission rule changes, guidance, enforcement cases and staff comment letters. We also provide helpful insights for audit committees into the Public Company Accounting Oversight Board’s views on how registered independent public accounting firms can deliver an effective integrated audit of issuer financial statements and internal control over financial reporting.
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