This is Part Two of a two-part post analyzing goodwill and intangible asset impairments. In Part One of this post, we looked at overall trends with impairment charges related to goodwill and intangible assets in light of an FASB invitation … Continue reading
Monthly Archives: October 2019
FTSE 350 Auditor Changes and Fees
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This post has been updated to display fees in GBP.1 Between 2017 and 2018, 36 companies listed on the FTSE 350 changed their auditors, increasing audit fees for 21 of those companies.2 Effective since mid-2016, Directive 2014/56/EU together with Regulation … Continue reading
Trends in Cybersecurity Breaches Continue in 2019
An expanded version of this article was first available through Accounting Quality Insights, powered by Audit Analytics, via Bloomberg, Refinitiv Eikon, FactSet and S&P Global. Contact us for the full article. During the week of October 14, 2019, two companies … Continue reading
2019 Transfer Agent Market Share
Transfer agents are appointed by companies with publicly traded securities to track individuals that own their stocks and bonds. Audit Analytics annually examines the market share of transfer agents appointed by active SEC registrants, looking at the absolute number of … Continue reading
An Update on Critical Audit Matters (CAMs)
The disclosure of Critical Audit Matters (CAMs), as required by AS 3101, became effective for large accelerated SEC filers with fiscal years ending on or after June 30, 2019. The European counterpart – Key Audit Matters (KAMs) – have been required … Continue reading
Annual LSE Auditor Changes
There were 141 audit firm departures in 2018 from companies listed on the London Stock Exchange, including the Alternative Investment Market (AIM). BDO, with a net of 20 new audit clients, accounts for the most new clients among all audit … Continue reading
Q3 2019 IPOs: Auditor Market Share and Stats
Overview There were 53 initial public offerings in U.S. markets between July 1, 2019, and September 30, 2019. These IPOs raised over $13 billion for the quarter, a decrease of roughly $19 billion from last quarter and a decrease of … Continue reading