Insight

Q2 2021 focus: Financial reporting and auditing update

A quarterly update for audit committees on accounting and financial reporting developments, including SEC matters and FASB activity.

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For audit committees and the full board, the Q2 2021 focus provides an update on special purpose acquisition companies, ESG-related developments, the Holding Foreign Companies Accountable Act, PCAOB staff plans for 2021, and other SEC headlines and FASB developments.

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