12 min
144: A&A Update with Brad Muniz – 9/6/22 NJCPA IssuesWatch Podcast
-
- Politics
This episode covers the extension of time for PPP loan forgiveness audits; FASB’s exposure draft on tax credit structures; AICPA SAS 148 on compliance audits; PCAOB’s agreement with Chinese authorities; SEC’s new pay versus performance disclosure rules; and R&D accounting for taxes. *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano (https://njcpa.org/nano). *** Resources:* FASB Seeks Input on Proposal to Improve Accounting for Investments in Tax Credit Structures (https://www.njcpa.org/stayinformed/hubs/topics/full-article/2022/08/24/fasb-seeks-input-on-proposal-to-improve-accounting-for-investments-in-tax-credit-structures)* AICPA SAS 148 – Amendment to AU-C 935, Compliance Audits (https://www.aicpa.org/resources/download/aicpa-statement-on-auditing-standards-no-148)* PCAOB Signs Agreement with Chinese Authorities, Taking First Step Toward Complete Access for PCAOB to Select, Inspect and Investigate in China (https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-signs-agreement-with-chinese-authorities-taking-first-step-toward-complete-access-for-pcaob-to-select-inspect-and-investigate-in-china)* SEC Adopts Pay Versus Performance Disclosure Rules (https://www.sec.gov/news/press-release/2022-149)* NJCPA Accounting & Auditing Knowledge Hub (https://njcpa.org/hub/accounting)
This episode covers the extension of time for PPP loan forgiveness audits; FASB’s exposure draft on tax credit structures; AICPA SAS 148 on compliance audits; PCAOB’s agreement with Chinese authorities; SEC’s new pay versus performance disclosure rules; and R&D accounting for taxes. *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano (https://njcpa.org/nano). *** Resources:* FASB Seeks Input on Proposal to Improve Accounting for Investments in Tax Credit Structures (https://www.njcpa.org/stayinformed/hubs/topics/full-article/2022/08/24/fasb-seeks-input-on-proposal-to-improve-accounting-for-investments-in-tax-credit-structures)* AICPA SAS 148 – Amendment to AU-C 935, Compliance Audits (https://www.aicpa.org/resources/download/aicpa-statement-on-auditing-standards-no-148)* PCAOB Signs Agreement with Chinese Authorities, Taking First Step Toward Complete Access for PCAOB to Select, Inspect and Investigate in China (https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-signs-agreement-with-chinese-authorities-taking-first-step-toward-complete-access-for-pcaob-to-select-inspect-and-investigate-in-china)* SEC Adopts Pay Versus Performance Disclosure Rules (https://www.sec.gov/news/press-release/2022-149)* NJCPA Accounting & Auditing Knowledge Hub (https://njcpa.org/hub/accounting)
12 min