Mondaq All Regions: Accounting and Audit
Gilchrist Connell
The key issues in the case were scope of the auditor's duty and whether a breach of that duty caused the loss claimed.
Collins Barrow National Incorporated
Audits and assessments undertaken by the Canada Revenue Agency (CRA) that uncover errors or omissions by a taxpayer can lead to significant penalties.
Cayman Finance
While many may envision accountants sitting behind computers with spreadsheets and pencils, their unique position often places them as guardians of the public interest.
Carey
Financial Information.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
KPMG Luxembourg
In April, the European Securities and Markets Authority (ESMA) issued its report on the Enforcement and Regulatory Activities of Accounting Enforcers 2017.
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
Duff and Phelps
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
Cooley LLP
Starting in 2018, new rules required disclosure of auditor tenure in audit reports. (See this PubCo post.)
Cadwalader, Wickersham & Taft LLP
Comments are due by July 13, 2018.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Dentons
When primary risk oversight is delegated to an audit committee, rather than handled at the board level or within a separate risk committee or subcommittee, that committee should schedule time...
Cadwalader, Wickersham & Taft LLP
The SEC is seeking comments regarding the proposal.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Norton Rose Fulbright Australia
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Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
Worrells Solvency & Forensic Accountants
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Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
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