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Standard setting

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Second year experiences with revised auditor’s reports

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January 2019 issue
An analysis of second year reports on key audit matters
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Serving society

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November 2021 issue
Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs
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Setting the bar

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March 2021 issue
Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board on the need for better standards and regulation for the profession
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Setting the right tone

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December 2021 issue
Awardees of this year’s Best Corporate Governance and ESG Awards on creating long-term value and maintaining resilience through sustainability
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Settling the standard

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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
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Speak now or forever hold your peace

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April 2021 issue
The proposed new accounting model for business combinations under common control
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Special report: A high value career

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February 2021 issue
A special report on the work and skills of specialists working in valuations
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Special report: Adding sustainable value

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November 2020 Issue
A special report on the work and skills of environmental, social and governance reporting specialists
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Special report: An assuring future

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February 2020 issue
How emerging technologies and changing expectations are upending what it means to be an auditor today, and why auditors have to stay ahead in an age of tightening regulations　
Audit
Less Complex Entities
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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