Past SAG Meetings

Access SAG meeting agendas, briefing papers, and webcasts by date of the meeting or by discussion topic.

Discussion Topics

ACAP Recommendations
Audit Committee Communications
Audit Committee Outreach
Audit Quality Indicators
Auditing Revenue
Auditor Independence and Audit Firm Rotation
Auditor's Reporting Model
Board's Future General Reports
CIFiR Proposal Relating to Judgments
Codification of PCAOB Standards
COSO — Internal Control — Integrated Framework
Current Economic Environment — Audit Considerations
Engagement Partner Signature
Engagement Quality Review
Engagement Team Performance
Failure to Supervise
Fair Value Measurements
Fair Value Measurements and Accounting Estimates
FASB/IASB Accounting Projects
Financial Statement Disclosures
Forensic Auditing
GAAS Hierarchy
Going Concern
IFRS — Audit Implications
Improving Transparency of Audits
Indemnification/Limitation of Liability Clauses
Internal Control Over Financial Reporting (Section 404)
Material Weakness — Reporting on the Correction of
Principles of Reporting
Quality Control
Reasonable Assurance
Related Parties
Revenue Recognition
Risk Assessment
Root Cause Analysis
Small Business/Smaller Firm Issues
Standard–Setting Activities
Subsequent Events
Year-end Audit Risk and Financial Reporting Issues