Mondaq USA: Accounting and Audit
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service ("IRS") final regulations and removal of temporary regulations regarding the centralized partnership audit regime ...
Cooley LLP
You've got to just love the irony: the SEC's amendments mandating the use of Inline XBRL aren't even effective yet
Dickinson Wright PLLC
On July 24, 2018, Homeland Security Investigations (HSI) announced that it had issued more than 5,200 I-9 audit Notices of Inspection (NOIs) nationwide since January of 2018 as part of a two-phase operation.
WilmerHale
Last week, the PCAOB released a draft of its five-year strategic plan for 2018-2022.
Ostrow Reisin Berk & Abrams
New clients frequently ask us how to best organize their neglected books.
Ostrow Reisin Berk & Abrams
The FASB has recently issued ASU 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, which is an amendment of FASB ASC 958-602...
Ostrow Reisin Berk & Abrams
The time has come to begin implementing the new not-for-profit financial statement presentation standard. ASU 2016-14 is effective for all not-for-profit entities with calendar years ...
Ogletree, Deakins, Nash, Smoak & Stewart
A recent announcement by U.S. Immigration and Customs Enforcement shows that the agency is making good on its promise to quadruple the number of worksite inspections it conducts.
Cooley LLP
In October 2017, the SEC approved the PCAOB's new auditing standard for the auditor's report, AS 3101, The Auditor's Report on an Audit of Financial Statements ...
Shearman & Sterling LLP
On 16 March 2018, the Center for Audit Quality (CAQ) published Non-GAAP Measures: A Roadmap for Audit Committees (Roadmap) to serve as a guide to audit committees on advancing their oversight and involvement ...
WilmerHale
Earlier this week, proxy advisory firm Institutional Shareholder Services Inc. launched its Annual Policy Survey, which solicits responses from institutional investors, companies, corporate directors and other market constituents ...
WilmerHale
Earlier this week, the Center for Audit Quality released Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements.
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
Audit Analytics has published its annual review of financial restatements, which this year covered a 17-year period.
Cooley LLP
What are auditors and audit committees doing to get ready for the impending disclosure of CAMs in audit reports ? You remember that, under AS 3101, the new auditing standard for the auditor's report ...
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
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.
Most Popular Recent Articles
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.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
Cooley LLP
What are auditors and audit committees doing to get ready for the impending disclosure of CAMs in audit reports ? You remember that, under AS 3101, the new auditing standard for the auditor's report ...
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...
Cooley LLP
Audit Analytics has published its annual review of financial restatements, which this year covered a 17-year period.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service ("IRS") final regulations and removal of temporary regulations regarding the centralized partnership audit regime ...
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