Bryan Strickland
JournalofAccountancy
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Past articles by Bryan:
New standard provides risk-based approach to group audits
The AICPA Auditing Standards Board issues SAS No. 149 and SQMS No. 3. SAS No. 149 introduces the term “referred-to auditor” and revises the definition of component auditor. → Read More
First global sustainability standards approach the finish line
The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024. → Read More
Switch hitter: How a baseball standout became a CPA
Felipe Crespo reached the pinnacle as a baseball player, and now he’s reaching new heights with his accounting firm in Puerto Rico. → Read More
Advice for M&A professionals tasked with a finance transformation
Most mergers and acquisitions involve some form of a finance transformation, according to a new Deloitte survey that looks at related challenges and how to address them. → Read More
Addressing ESG: Experts advise action but also patience
Regulation is an important step to establishing a baseline for ESG reporting, but it’s only a first step, according to panelists at the AICPA & CIMA Conference on Current SEC and PCAOB Developments. → Read More
Audit tips from PCAOB inspections leader
The director of the PCAOB inspections team recently issued a call to action for auditors at the AICPA & CIMA Conference on Current SEC and PCAOB Developments. → Read More
PCAOB report analyzes reporting of critical audit matters
The PCAOB finds that progress is being made related to the reporting of critical audit matters but reminds auditors of the board’s expectations. → Read More
SEC modernizes recordkeeping rules
Amendments adopted Wednesday provide broker-dealers more flexibility when it comes to how they store electronic records. → Read More
Penalty relief deadline fast approaches for 2019, 2020 tax returns
Taxpayers must file by Sept. 30 to qualify for late-filing penalty relief from the IRS. → Read More
SEC chair seeks increased regulation of cryptoassets
SEC Chair Gary Gensler calls for cryptoasset entities to register under current securities laws and suggests that more legislation to support regulation could be on the way. → Read More
More companies obtaining ESG assurance, according to global survey
The percentage of companies worldwide providing assurance on ESG reporting increased between 2019 and 2020, but are auditors getting their share of the work? → Read More
PEEC and ASB issue new requirements for CPAs regarding NOCLAR
New interpretations of noncompliance with laws and regulations (NOCLAR) coincide with an ASB standard regarding prospective auditors’ NOCLAR responsibilities. → Read More