Posted on Tuesday, March 26, 2019

In a recent blog post from the CFA Institute, Mohini Singh, ACA, Director of Financial Reporting, commented that with the mandate to use Inline XBRL for corporate filings in the United States and in Europe, it is time to begin considering audit for the XBRL version of the filing. The blog points out that:

"Only the human-readable layer of information needs to be audited. Even if the machine-readable layer was required to be audited, no standards exist by which to do so. Investors, however, expect both layers of the filing to be audited. With both the United States and the European Union requiring Inline XBRL filings (and with Asian jurisdictions expected to follow suit), the time has come to at least start a discussion about the development of standards."

Read the blog.



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