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Journal entry — CAQ publishes alert on ICFR requirements for entities newly consolidated under Statement 167

Published on: Apr 21, 2010

On April 19, 2010, the Center for Audit Quality (CAQ) published Alert #2010-21, which outlines the SEC staff’s views on internal control over financial reporting (ICFR) requirements for an entity newly consolidated under Statement 167 (codified as ASC 810-10). The alert also discusses the applicability of the SEC staff’s FAQs #1 and 3 after an entity’s adoption of Statement 167.

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