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In this update:

  • SEC Issues More Warnings and New Guidance on Non-GAAP Measures
  • PCAOB Re-Proposes Auditor Reporting on Critical Audit Matters
  • SEC Approves New PCAOB Reporting Requirement on Audit Engagement Transparency
  • PCAOB Previews 2015 Inspection Findings: Many of the Same Deficiencies, But Fewer of Them
  • Restatements Hit a New Low
  • Study Finds that Companies Can – and Do – Shop for Favorable ICFR Opinions
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