This year, the Barometer highlights disclosure trends from eight questions pertaining to transparency in audit committee proxy statements from 2014 and 2023.| Audit Analytics
Auditor Changes Q3 2023. Hong Kong-based Ark Pro CPA & Co was the leader in net SEC audit client gains in the third quarter of 2023.| Audit Analytics
Financial Restatements: A 20-Year Review, we found that 68% of restatements resulted in a negative income impact during 2022| Audit Analytics
SOX 404 (Section 404 of the Sarbanes-Oxley Act of 2002) requires companies to annually review and disclose the effectiveness of their internal controls over financial reporting (ICFR).| Audit Analytics