Advice on third-country ESEF assurance
Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!
Items tagged with "Audit"
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SEC top accountant discusses materiality in reporting errors
Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.
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Italy introduces ESEF audit requirement
As our regular readers will know, the Inline XBRL-based European Single Electronic Format (ESEF) is now required for financial reporting across the EU.
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IFAC releases vision for assurance of sustainability reporting
The International Federation of Accountants (IFAC) has published its vision for high-quality assurance of sustainability information.
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Revised guidelines for ESEF audit
The Committee of European Auditing Oversight Bodies (CEAOB) has published revised guidelines on auditors’ involvement on financial statements in European Single Electronic Format (ESEF).
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EU launches broad consultation on corporate reporting
The European Commission has opened a consultation on ‘Strengthening the quality of corporate reporting and enforcement.’ Taking a holistic perspective, it aims to address shortcomings in the underlying reporting ecosystem.
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New IFAC platform offers online standards access
The International Federation of Accountants (IFAC) has unveiled an online platform – dubbed eIS, short for e-International Standards – providing direct, electronic access to certain international accountancy and audit standards and related materials.
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An SEC perspective on the vital importance of audit
Our many readers with a passion for audit may enjoy a recent statement from Paul Munter, Acting Chief Accountant at the Securities and Exchange Commission (SEC), and the staff of the Office of the Chief Accountant (OCA).
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IFAC urges UK to holistic pursuit of audit quality
The International Federation of Accountants (IFAC) has submitted a thought-provoking response to the UK in its response to the UK Department for Business, Energy & Industrial Strategy (BEIS) consultation on wide-ranging reforms aiming to restore trust in the country’s corporate reporting, audit and governance regime.
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Preparation, implementation and assurance: ESEF in practice
If you missed Accountancy Europe’s 7 July webinar on ‘ESEF in Practice,’ you can catch up on the event in full. It focused on experiences of preparing for and implementing the European Single Electronic Format (ESEF).
