Accounting Matters

AM Now 4.18: Update on PCAOB Inspection Plans and the SEC’s Definition of “Exchange”


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This week in AM Now, Embarkers Adam Olsen and Matt Fisser discuss what’s happening on the accounting and finance front, including:


  • The PCAOB’s ongoing concerns over audit quality and how they’ll address them in their 2023 inspection plans.
  • The SEC just reopened the comment period for its proposed amendments to the definition of “exchange” under the Exchange Act in light of crypto assets and DeFi systems


For more information on these topics:


2023 Inspections to Prioritize Audit Risks Related to Fraud, the Financial Services Sector, Crypto

Crypto Accounting: Decrypting Digital Assets for CFOs and CAOs

SEC Reopens Comment Period for Proposed Amendments to Exchange Act Rule 3b-16 and Provides Supplemental Information


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