Learn about FASB’s conceptual framework regarding reporting entities and the areas that PCAOB staff will be focusing on in 2023 inspections. 

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• FASB Conceptual Framework: The Reporting Entity
• PCAOB Staff Priorities for 2023 Inspections
• Accounting & Auditing Knowledge Hub
• Join the NJCPA Accounting & Auditing Standards Interest Group