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Heads Up Newsletter

Overview of important accounting and regulatory developments, such as new or proposed guidance from the FASB or SEC, that helps readers understand and prepare for the changes.

Latest Heads Up Publications

FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (April 24, 2026)
COSO Releases Publication on Internal Controls Related to Generative AI (April 3, 2026)
Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)
European Sustainability Reporting — Omnibus Legislative Developments and European Sustainability Reporting Standards Updates (January 14, 2026)
Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)
Summary of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 11, 2025)