Regulatory Alerts2014-01-28
Added
Conducting an Audit and Review in Accordance with Certain Standards Set in the United States
The Inspector of Banks updates Banking Management Standard No. 304A to require auditors of Israeli banking institutions to adopt PCAOB Practice Alert No. 11 regarding considerations for audits of internal control over financial reporting. This update mandates compliance with the specified PCAOB guidance for financial reports dated as of December 31, 2013, or thereafter. The directive was approved by the Governor and follows consultation with the Accounting Profession Advisory Committee.
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