Point of view

Brief report describing a current issue of business concern, its ramifications and PwC's opinion

Point of view: The evolution of auditors - How skillsets are changing


Auditors must embrace new technology-driven skillsets, and accelerate development of other "expected" skillsets.

Point of view: Audit quality - Can it be measured?


Regulators and others have been discussing potential indicators of audit quality; find out what PwC thinks in our Point of View.

Point of view - Tax functions: reshaping for the future


Emerging tax regulations and increasing compliance requirements are impacting companies’ tax function. Learn how you can chart a course to evolve your tax function

Point of view: Representing private companies at the FASB - The next phase for the PCC


The Private Company Council's standard setting has added value. Advising ongoing FASB projects should be its next focus.

Point of view: Fair value: The audit committee's role


PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk.

Point of view: The financial reporting framework - Could changes to the not-for-profit standard impact for-profit entities?


Could proposed reporting changes for not-for-profits impact business entities? Read our Point of view for highlights on the NFP proposal.

Point of view: FASB aims for simpler GAAP - Why changing the status quo is easier said than done


The FASB's simplification projects may affect financial statements in more than insignificant ways, making change hard.

Point of view: The standard-setting process - The benefits of stakeholder engagement


PwC describes its support for timely investor and preparer feedback to enhance the effectiveness of standard-setting.

Point of view: Audit committee evolution - 2014 and beyond


Find out how leading audit committees are evolving to meet the changing business and regulatory landscape.

Point of view: Public company disclosure model - Is a new approach needed?


Enhancements to the SEC disclosure model calls for a balanced approach.