1Q 2021 Audit Committee Update – Public Companies

Thoughtware Alert Published: Apr 29, 2021

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As calendar-year companies complete their 2020 financial reporting for SEC Form 10-K, they should be aware of upcoming changes to accounting and SEC rules. On the accounting side, 1Q 2021 will come as a relief after several very busy years with leases, credit impairment, and COVID-19—there are only a few narrowly scoped changes taking effect in 2021. The SEC issued a flurry of final rules in 4Q 2020 that will be effective in 1Q 2021 or may be early adopted.

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