FYI


Kathleen L. Casey was sworn in as the 88th SEC commissioner by Chairman Christopher Cox in July. She is a 13-year veteran of Capitol Hill, having served as legislative director and chief of staff for Senator Richard Shelby (R-AL) and staff director of the Senate Banking Committee’s Subcommittee on Financial Institutions and Regulatory Relief. She succeeds Cynthia A. Glassman.

The commission also appointed Zoe-Vanna Palmrose, CPA, PhD, its deputy chief accountant in August. She served on the AICPA Auditing Standards Board Fraud Task Force and the Institute’s Antifraud Program and Controls Task Force. Palmrose, who is the PricewaterhouseCoopers Professor of Auditing at the University of Southern California’s Leventhal School of Accounting and Marshall School of Business, replaces Andrew D. Bailey Jr.

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ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.