Regulatory emphasis has shifted from examining the inputs of good culture to the outputs of relevant control measures.
Observations
Mar 29, 2023The US Public Company Accounting Oversight Board's (PCAOB) Investor Advisory Group (IAG) has urged the Board to wrap up a long overdue Audit Quality Indicators (AQIs) project.
Compendium
May 15, 2022This section comprises the main body of our annual report — the “Compendium” proper. It is broken out by global regions and specific national jurisdictions in each.