JournalofAccountancy

COSO Releases Draft of Updated Internal Control Framework

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...
Compliance Week

COSO Unveils Proposed Update on Internal Controls Framework

Just in time for the holiday reading list, COSO has published a draft of its updated internal control framework, calling on companies that rely on the widely accepted framework to consider how the ...
JD Supra

COSO and NACD Publish a Proposed Corporate Governance Framework

On May 27, 2025, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), in collaboration with the National Association of Corporate Directors (“NACD”), released and is inviting ...
Accounting Today

COSO prioritizes corporate governance framework

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, is working with the National Association of Corporate Directors on developing a corporate governance framework ...
Compliance Week

Experts Caution Reliance on Gap Analysis in COSO 2013

Audit experts at Compliance Week 2014 are warning companies to be careful not to rely too heavily on a gap analysis of internal control when implementing the new updated COSO Internal Control — ...
JD Supra

COSO Releases New Guidance on Internal Controls for Sustainable Reporting

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...
Accounting Today

COSO guidance helps with ESG and internal controls

The move toward sustainability reporting has been taking hold across many companies, and recently released guidance can help accountants and auditors with establishing effective internal controls over ...
CSR Wire

AccountAbility Welcomes COSO Study and Guidance To Achieve Effective Internal Control Over Sustainability Reporting

NEW YORK and LONDON, April 6, 2023 /CSRwire/ – AccountAbility, the trusted global ESG consulting and standards firm with a close to three-decade history in helping leaders build better companies, ...
Law

The Importance of Companies Establishing Strong Internal Controls

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...
KXAN

COSO and NACD Issue Request for Proposal to Develop Corporate Governance Framework and Application Guidance

NEW YORK, Jan. 31, 2024 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...
JournalofAccountancy

A&A Focus recap: Auditing Standards Board chair; a new COSO framework; stablecoin criteria

The AICPA A&A Focus webcast on June 4 explored standard-setting developments and emerging trends in governance and digital assets. Hosted by Bob Durak, CPA, CGMA, director of A&A Technical Services at ...