All articles by Shivam Mishra
Shivam Mishra
Iowa new legislation allows CPA licensure with more pathways
This new route allows candidates to become licenced with a bachelor’s degree, two years of accounting work experience, and passing the CPA exam.
ICAI eligibility criteria for CA Finals September 2025, January 2026
The guidelines specify the necessary completion of articleship, course participation, and SPOM for exam qualification.
PCAOB enforcement activity in 2024 hit record high
The PCAOB disclosed 51 enforcement actions in 2024, with 40 related to audit performance.
CIPFA welcomes NAO report on local government challenges
The report highlights the increasing unsustainability of local government finances due to rising demand for essential services.
EU’s Omnibus directive needs careful consideration, says ACCA
The directive proposes changes to the European Green Deal, aiming to reduce the number of companies required to publish sustainability details.
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New PCAOB knowledge check for auditors
This new standard replaces the interim standard, AS 2310, The Confirmation Process.
EC Omnibus proposals a “significant” retreat: ICAEW
Approximately 80% of businesses will no longer fall under the scope of the CSRD, with compliance obligations primarily directed at the largest corporations.
IASB releases third edition of IFRS for SMEs
The IFRS for SMEs Accounting Standard is a self-contained standard designed for entities without public accountability that publish general-purpose financial statements.
Accounting firms view AI as growth driver
Regulatory complexity also continues to be a significant challenge, and was cited by 41% of firms as their top issue.
ICAEW and SC partner to enhance sustainability disclosures
ICAEW recently conducted a workshop at the ASEAN Capital Markets Forum Chairs Meeting in Penang.