This episode covers changes to employee benefit plan audits, FASB’s proposed updates to reference rate reform guidance, important ERC accounting guidelines, and PCAOB, SEC and U.S. DOL updates.
HIGHLIGHTS
- FASB’s proposed updates to reference rate reform guidance
- Employee retention credit (ERC) accounting guidelines
- Employee benefit plan audit changes
- PCAOB’s proposed requirements for accounting estimates and using specialists
- U.S. Department of Labor’s commentary on cryptocurrencies in 401(k) plans
- SEC’s proposed rules on SPACs
PREREQUISITES
None
ADVANCE PREPARATION
None