Mondaq USA: Accounting and Audit > Audit
Mayer Brown
Recently, in connection with the Securities and Exchange Commission's consideration of proposed amendments to the definition of "smaller reporting company," ...
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.
Shearman & Sterling LLP
On August 2, 2018, Chief Judge Thomas A. Varlan of the United States District Court for the Eastern District of Tennessee dismissed in part a putative securities class action against KPMG ...
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 ...
Dentons
After publishing a proposed rule more than five and a half years ago, the Cost Accounting Standards Board on July 17, 2018 issued a final rule revising the CAS exemption for contracts or subcontracts ...
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 ...
Jones Day
Chairman Jay Clayton's vision for the Securities and Exchange Commission has largely shaped the first half of 2018
Seyfarth Shaw LLP
Seyfarth Synopsis: Immigration and Customs Enforcement (ICE) increases the number of Form I-9 inspections over 100 percent.
Cooley LLP
Even though the SEC did not have an open meeting to consider its new proposal to amend Rules 3-10 and 3-16 of Reg S-X, Commissioner Kara Stein decided nonetheless to release a public statement about the proposal.
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.
Fisher Phillips LLP
In the past week, Immigration and Customs Enforcement (ICE) has significantly increased the number of Notices of Inspection issued to employers nationwide, leading to a dramatic spike ...
Shearman & Sterling LLP
On June 28, 2018, the CFTC proposed to simplify its standards for a self-regulatory organization's financial surveillance program for futures commission merchants.
Seyfarth Shaw LLP
ICE says increased worksite enforcement protects jobs for U.S. citizens and other lawfully employed workers.
Polsinelli LLP
The audit landscape and the appeal backlog are part of much discussion these days, but it is important to understand how it all starts.
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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.
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service ("IRS") final regulations and removal of temporary regulations regarding the centralized partnership audit regime ...
Jones Day
Chairman Jay Clayton's vision for the Securities and Exchange Commission has largely shaped the first half of 2018
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.
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 ...
Akin Gump Strauss Hauer & Feld LLP
This week we highlight a report by ACCA on the difference one year makes in auditor reporting standards since the IAASB's changes.
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