Profession in Focus: Accelerated Filers, ICFR Audits, and Investor Protection

On this edition of Profession in Focus, get insights on regulatory developments and investor protection from Catherine Ide, CPA, Senior Managing Director of Professional Practice and Member Services at the CAQ. Ide explains the significance of companies’ filing statuses, particularly regarding requirements related to audits of internal control over financial reporting. She also discusses the Securities and Exchange Commission’s 2019 proposal to alter the definition of “accelerated filer,” a proposal that has implications for investors and markets.