Envelope-to: marty@transocean.com
Delivery-date: Thu, 10 Aug 2017 12:42:28 -0700
Date: Thu, 10 Aug 2017 12:41:32 -0700 (PDT)
From: Audit & Assurance Alerts <aaalerts@windes.com>
Reply-To: Audit & Assurance Alerts <aaalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UBUBTABXZB$UYTVWCXTCVAUT@mail-out.est.act-on.net>
Subject: Audit & Assurance News - August 2017
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AUDIT & ASSURANCE NEWS - AUGUST 2017

Dear Valued Clients and Friends,

Windes is pleased to provide you with important news from our Audit &=20
Assurance practice. We hope that this value-added service is useful to=20
you.

Sincerely,

Scott Dionne

http://windes.com/about/windes-leadership/scott-j-dionne-cpa/

Chairman and Partner

Audit & Assurance Services

sdionne@windes.com

Quick Links

Windes

http://windes.com/

http://windes.com/services/#tax

Audit

http://windes.com/services/

Tax

http://windes.com/services/tax

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http://windes.com/services/advisory/employee-benefit-services/

http://windes.com/careers.html?page=3Dcareers

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http://windes.com/intelligence/brochures/

Brochures=20

http://windes.com/intelligence/brochures/

=C2=A9 2017 Windes, Inc.

FASB simplifies accounting for certain financial instruments

Following a Private Company Council recommendation, the Financial=20
Accounting Standards Board (FASB) recently issued a new standard that=20
simplifies the accounting for certain financial instruments with down=20
round features. read more

http://www.journalofaccountancy.com/news/2017/jul/fasb-accounting-certain-f=
inancial-instruments-201717045.html?utm_source=3Dmnl:cpald&utm_medium=3Dema=
il&utm_campaign=3D14Jul2017

Journal of Accountancy

FASB proposes changes to grant and contribution accounting

Accounting guidance for contributions received and made, primarily by=20
not-for-profits, would change under new rules the Financial Accounting=20
Standards Board (FASB) recently proposed. read more

http://www.journalofaccountancy.com/news/2017/aug/fasb-changes-nfp-grant-co=
ntribution-accounting-201717199.html?utm_source=3Dmnl:cpald&utm_medium=3Dem=
ail&utm_campaign=3D04Aug2017

Journal of Accountancy

Bitcoin seeks recognition from U.S. GAAP

The Financial Accounting Standards Board (FASB) is conducting early=20
stage research about developing an accounting standard for digital=20
currency and the technology that underpins it. With the use of digital=20
currency increasing, proponents say inconsistent accounting practices=20
are becoming a problem. read more

https://tax.thomsonreuters.com/media-resources/news-media-resources/checkpo=
int-news/daily-newsstand/bitcoin-seeks-recognition-from-u-s-gaap/

Thomson Reuters

FASB eyes cloud computing implementation costs

The Private Company Council discussed the implementation costs of cloud=20
computing during a recent meeting and is asking its associated=20
organization, the Financial Accounting Standards Board (FASB), to=20
provide guidance on how to account for those costs. read more

https://www.accountingtoday.com/news/fasb-eyes-cloud-computing-implementati=
on-costs

Accounting Today

GASB proposes changes to debt disclosures

Debt-related disclosures in notes to state and local government=20
financial statements would change under a new proposal issued by GASB.=20
read more

http://www.journalofaccountancy.com/news/2017/jul/gasb-proposes-changes-to-=
debt-disclosures-201717042.html?utm_source=3Dmnl:cpald&utm_medium=3Demail&u=
tm_campaign=3D14Jul2017

Journal of Accountancy

ASB issues standard for auditors involved with exempt offering documents

A new auditing standard recently issued by the American Institute of=20
Certified Public Accountants (AICPA) Auditing Standards Board (ASB)=20
establishes when an auditor is involved with an exempt offering=20
document=E2=80=94and describes the procedures an auditor is required to fol=
low=20
when involved with such a document. read more

http://www.journalofaccountancy.com/news/2017/jul/auditors-involved-with-ex=
empt-offering-documents-201717080.html?utm_source=3Dmnl:cpald&utm_medium=3D=
email&utm_campaign=3D27Jul2017

Journal of Accountancy

AICPA releases sustainability attestation guide

The American Institute of Certified Public Accountants (AICPA) has=20
issued a new guide to help accountants provide assurance on their=20
corporate clients' environmental information. read more

https://www.accountingtoday.com/news/aicpa-releases-sustainability-attestat=
ion-guide?utm_campaign=3Ddaily-jul%2028%202017&utm_medium=3Demail&utm_sourc=
e=3Dnewsletter&eid=3D8b57c35998357a91a85d098ec0289a1d

Accounting Today

If you have any questions regarding the above information, please=20
contact us at aaalerts@windes.com or any audit & assurance professional=20
at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Audit & Assurance Services

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About Windes

With 91 years in business, Windes has more than 150 professionals in=20
three offices located in Long Beach, Irvine, and Los Angeles. The firm=20
offers a full range of services, including: audit and assurance, cost=20
segregation, employee benefits, estate and trust planning, human=20
resources recruiting and consulting, and tax planning, consulting and=20
compliance. The firm focuses on the needs of privately held businesses,=20
nonprofit organizations, and high-net-worth individuals. Windes is an=20
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td[class=3Ddevicewidth] .mcol6 { width: 440px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 440px!important; }
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td[class=3Ddevicewidth] .mcol8 { width: 440px!important; }
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}
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td[class=3Ddevicewidth] .mcol11 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol11 img { max-width: 375px!important;height: au=
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td[class=3Ddevicewidth] .mcol12 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol12 img { max-width: 375px!important;height: au=
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td[class=3Ddevicewidth] .mcol13 { width: 375px!important; }
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}
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td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
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td[class=3Ddevicewidth] .mcol5 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol5 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol6 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol8 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol8 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol9 { width: 280px!important; }
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td[class=3Ddevicewidth] .mcol12 { width: 280px!important; }
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yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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llapse: separate; width: 100%; height: 100%; "
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%">

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padding-left:0px; padding-right:0px;">
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 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"center"><=
img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
 auto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0139/2/-/-/=
-/-/image.jpg" height=3D"165"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">AUDIT &amp; ASSURANCE NEWS - AUGUST 2017<br></sp=
an></strong></p>=20
<div align=3D"center">
 <hr width=3D"100%" size=3D"3" align=3D"center">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Windes is pleased to provide you with important news from our Audit &amp;=
 Assurance practice. We hope that this value-added service is useful to you=
.</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Sincerely,<br></span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0=
1f7/1/-/-/-/-/image.jpg" alt=3D"" width=3D"135" height=3D"49" border=3D"0">=
<br><br><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"Scott Dionne">Scott Dionne</a><br>Chairman and Partner<br>Audit &=
amp; Assurance Services<br><a target=3D"_blank"
 href=3D"mailto: sdionne@windes.com">sdionne@windes.com</a></span></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" cl=
ass=3D"devicewidth" bgcolor=3D"#D3D3D3" style=3D"border-collapse: collapse;=
 box-sizing: border-box; border-top: none; border-right: none; border-left:=
 none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
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=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 0px 0px 0px 10px;"
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%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
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=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
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llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
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=09=09=09=09=09=09
<table style=3D"height: 15px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td style=3D"text-align: center;"><span style=3D"color: #ffffff;"><span sty=
le=3D"font-family: arial,helvetica neue,helvetica,sans-serif;"><span style=
=3D"font-size: 7.5pt; color: white; font-family: 'Arial','sans-serif';">=C2=
=A9 </span>2017 Windes, Inc. </span></span></td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1450719546048"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB simplifies accounting for certain financial instruments</spa=
n></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Following a Private Company Council recommendation, the Financial Account=
ing Standards Board (FASB) recently issued a new standard that simplifies t=
he accounting for certain financial instruments with down round features.</=
span><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12p=
t;">&nbsp; <a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"FASB simplifies accounting...">read more</a>&nbsp;<strong><em> Jo=
urnal of Accountancy<br></em></strong></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1492789384237"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB proposes changes to grant and contribution accounting</span>=
</strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Accounting guidance for contributions received and made, primarily by not=
-for-profits, would change under new rules the Financial Accounting Standar=
ds Board (FASB) recently proposed.&nbsp; <a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"FASB proposes changes...">read more</a>&nbsp; <em><strong>Journal=
 of Accountancy<br></strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1450719552455"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">Bitcoin seeks recognition from U.S. GAAP</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Financial Accounting Standards Board (FASB) is conducting early stage=
 research about developing an accounting standard for digital currency and =
the technology that underpins it. With the use of digital currency increasi=
ng, proponents say inconsistent accounting practices are becoming a problem=
.</span><strong><span style=3D"font-family: arial,helvetica,sans-serif; fon=
t-size: 12pt;">&nbsp;</span></strong><span style=3D"font-family: arial,helv=
etica,sans-serif; font-size: 12pt;"><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"Bitcoin seeks recognition...">read more</a>&nbsp;&nbsp; <em><stro=
ng>Thomson Reuters<br></strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1473453806109"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">FASB eyes cloud computing implementation costs</span></strong></p=
>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The Private Company Council discussed the implementation costs of cloud c=
omputing during a recent meeting and is asking its associated organization,=
 the Financial Accounting Standards Board (FASB), to provide guidance on ho=
w to account for those costs.</span><span style=3D"font-family: arial,helve=
tica,sans-serif; font-size: 12pt;">&nbsp; </span><a target=3D"_blank"
 id=3D"ct16_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct16_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"FASB eyes cloud..."><span style=3D"font-family: arial,helvetica,s=
ans-serif; font-size: 12pt;">read more</span></a><span style=3D"font-family=
: arial,helvetica,sans-serif; font-size: 12pt;">&nbsp; <em><strong>Accounti=
ng Today</strong></em><br></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222080610"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">GASB proposes changes to debt disclosures</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Debt-related disclosures in notes to state and local government financial=
 statements would change under a new proposal issued by GASB.&nbsp; <a targ=
et=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"GASB proposes changes...">read more</a>&nbsp; <strong><em>Journal=
 of Accountancy</em></strong></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222074892"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">ASB issues standard for auditors involved with exempt offering do=
cuments</span></strong></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">A new auditing standard recently issued by the American Institute of Cert=
ified Public Accountants (AICPA) Auditing Standards Board (ASB) establishes=
 when an auditor is involved with an exempt offering document=E2=80=94and d=
escribes the procedures an auditor is required to follow when involved with=
 such a document.&nbsp; <a target=3D"_blank"
 id=3D"ct18_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct18_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"ASB issues standard...">read more</a>&nbsp; <em><strong>Journal o=
f Accountancy</strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1502222087119"></a>
=09=09=09=09=09=09
<p><strong><span style=3D"font-family: arial,helvetica,sans-serif; font-siz=
e: 12pt;">AICPA releases sustainability attestation guide</span></strong></=
p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">The American Institute of Certified Public Accountants (AICPA) has issued=
 a new guide to help accountants provide assurance on their corporate clien=
ts=E2=80=99 environmental information.&nbsp; <a target=3D"_blank"
 id=3D"ct19_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0263-1708/Bct/l-010b/=
l-010b:574/ct19_0/1?sid=3DTV2%3A3HeOoIiiQ"
 title=3D"AICPA releases sustainability...">read more</a>&nbsp; <em><strong=
>Accounting Today</strong></em></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at <a target=3D"_blank"
=09=09=09 href=3D"mailto:aaalerts@windes.com">aaalerts@windes.com</a>&nbsp;=
or any audit &amp; assurance professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
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t;">Sincerely,</span></p>=20
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t;"><strong>Windes Audit &amp; Assurance Services</strong></span></p>=20
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<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;">With 91 years in business, Windes has more than 150 p=
rofessionals in three offices located in Long Beach, Irvine, and Los Angele=
s. The firm offers a full range of services, including: audit and assurance=
, cost segregation, employee benefits, estate and trust planning, human res=
ources recruiting and consulting, and tax planning, consulting and complian=
ce. The firm focuses on the needs of privately held businesses,&nbsp;nonpro=
fit organizations, and high-net-worth individuals. Windes is an independent=
 member of Baker Tilly International.&nbsp;</span></p>

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<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if;">Copyright =C2=A9 2017 Windes</span><br /><span style=3D"font-family: a=
rial, 'helvetica neue', helvetica, sans-serif;">Our address is 111 West Oce=
an Blvd., Twenty-Second Floor, Long Beach, CA 90802, USA</span><br /><span =
style=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">=C2=
=A0</span><br /><span style=3D"font-family: arial, 'helvetica neue', helvet=
ica, sans-serif;">If you do not wish to receive future emails, <a class=3D"=
msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0263-1708/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3A3HeOoIiiQ">click here</a>.</span><br /><span styl=
e=3D"font-family: arial, 'helvetica neue', helvetica, sans-serif;">(You can=
 also send your request to <strong>Customer Care</strong> at the street add=
ress above.)</span></p>
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0263-1708/l-010b:574/l-010b/UVADTDTDU/endline.gif">
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