The long-standing requirement that public companies file a quarterly report with the SEC could give way to the option of reporting either on a quarterly or semiannual basis.
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Accounting & reporting
AICPA urges use of its stablecoin criteria in GENIUS Act rulemaking
A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging the AICPA’s established framework.
What finance must do to succeed in uncertainty
Control is no longer finance’s primary task. A World Bank vice president explains how strategic clarity, risk frameworks, flexible budgeting, and effective storytelling are redefining finance’s role in volatile times.
FASB publishes guidance on paid-in-kind dividends
FASB published an Accounting Standards Update that provides authoritative guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.
Fair value considerations for private credit providers and their investors
Learn about factors that private credit providers and investors should consider when estimating fair value.
US, South Africa renew mobility agreement
Professional accounting bodies in the United States and South Africa signed a renewed mutual recognition agreement to support cross-border practice between the countries.
GASB seeks feedback on idea of changing how it communicates GAAP
Based on stakeholder input, requested by the end of August, GASB may consider simplifying the structure it uses to communicate GAAP for state and local governments.
GASB proposes guidance on infrastructure assets
GASB issued guidance Wednesday that seeks to improve the financial reporting requirements for infrastructure assets, enhancing the consistency in their application and better meeting the information needs of financial statement users.
FASAB announces new chair, new board structure
Terry K. Patton, CPA, takes over the leadership position on the Federal Accounting Standards Advisory Board; FASAB appoints two new board members while reducing board membership from nine to seven.
SEC accepting Professional Accounting Fellow applications
The SEC’s Office of the Chief Accountant is accepting applications for positions that will begin this summer. The application deadline is April 22.
PCAOB seeks comment on strategic priorities
The PCAOB requested input on its strategic priorities, seeking the answers to seven questions in particular as it develops a new strategic plan.
Private Company Council issues annual report
The report highlights the activities of the group charged with working with FASB to improve the process of setting accounting standards for private companies.
What to know about AI guardrails, leasehold improvements, and the latest ASB developments
The March A&A Focus webcast featured discussions on balancing innovation and risk in AI adoption, determining the accounting owner of leasehold improvements under FASB ASC 842, and updates and proposed attestation changes from the Auditing Standards Board.
US, Canada, Mexico extend CPA mobility agreement through 2028
The AICPA and the National Association of State Boards of Accountancy are among the group of entities reaffirming a smooth path for accounting professionals to practice across North American borders.
California board approves regulation for state’s climate reporting laws
Companies with more than $1 billion in revenue are required to post their first annual reports by Aug. 10, while a law affecting companies with at least $500 million in revenue remains paused by a legal challenge.
GASB proposes guidance for financial reporting model improvements
The board is accepting comments through April 27 on proposed authoritative guidance related to subsidies in Statement No. 103, Financial Reporting Model Improvements.
What CPAs should know about Trump accounts
What are Sec. 530A Trump accounts, and how should CPAs advise families? This Q&A breaks down contributions, investment limits, and planning considerations practitioners need to understand.
What to know about engagement quality reviews (SQMS No. 2)
The February A&A Focus webcast featured discussions on upcoming engagement quality reviews, special-purpose frameworks in practice, and highlights of the AICPA’s Profession Ready Initiative.
Agentic AI is handling more finance work — but can CFOs trust it?
Accuracy concerns mean finance leaders still rely on their teams to validate AI outputs, even as agentic AI shows potential to free up more time for strategic work, according to a new report.
Why stablecoin controls create a solid foundation in an evolving environment
Jeff Trent, CPA, a PwC partner, joins the podcast to break down the AICPA’s updated criteria for stablecoin controls.
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
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