This 10-minute episode includes updates on FASB, AICPA and PCAOB issues, including accounting for the employee retention credit; revenue recognition; lease accounting; reporting and attestation of environmental, social and governance (ESG); and audits of broker-dealers.

Mentioned in this episode:

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• Revenue, lease accounting still challenge private companies - https://www.journalofaccountancy.com/news/2021/aug/revenue-lease-accounting-still-challenge-private-companies.html
  
  
• ESG Reporting and Attestation: A Roadmap for Audit Practitioners - https://www.thecaq.org/esg-reporting-and-attestation-a-roadmap-for-audit-practitioners/
  
  
• 5 steps to successful ESG reporting - https://www.fm-magazine.com/news/2021/aug/steps-to-successful-esg-reporting.htm
  
  
• PCAOB Annual Report on Interim Program Related to Audits of Brokers and Dealers - https://pcaob-assets.azureedge.net/pcaob-dev/docs/default-source/inspections/documents/2020-broker-dealer-annual-report.pdf?sfvrsn=d8914df5_4