Mondaq USA: Accounting and Audit
Brown Smith Wallace
What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...
WilmerHale
SEC Chief Accountant Wesley Bricker recently delivered another speech in which he discussed current issues in financial reporting and highlighted the critical roles that auditors, audit committees...
WilmerHale
Lewis Ferguson, a member of the Public Company Accounting Oversight Board, recently provided guidance to audit committees on how committees might use new, publicly available information regarding other accounting firm(s) that participate in an audit.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Duff and Phelps
Failure to address this sleeping giant suggests continued litigation on Delaware's audit practices despite the changes proposed in S.B 13.
Duff and Phelps
Delaware Unclaimed Property Bill passes both the Senate and the House and is now on the Governor's desk for signature. Action is required if your company is under a Delaware audit.
Duff and Phelps
As part of its simplification initiative, the Financial Accounting Standards Board last March issued new stock based compensation guidance.
BakerHostetler
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new auditor reporting standard...
Morrison & Foerster LLP
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
WilmerHale
In December 2015, the Public Company Accounting Oversight Board (PCAOB) adopted a rule requiring audit firms to file information on Form AP for each public company audit report.
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
McDermott Will & Emery
Not only does the bill expand the physical presence rule to all taxes, it expands the rule to all regulations.
Cadwalader, Wickersham & Taft LLP
At the 2017 Journal of Accounting and Public Policy Conference, SEC Chief Accountant Wesley Bricker described the "significant contributions" of academic researchers to the quality and...
Morrison & Foerster LLP
On June 1, 2017, the Public Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 3101...
Cadwalader, Wickersham & Taft LLP
In remarks before the 36th Annual SEC and Financial Reporting Institute Conference, SEC Chief Accountant Wesley Bricker emphasized the importance of effective financial reporting and auditor independence.
Baker Newman Noyes
Financial statement auditing authorities recently issued significant proposed changes to audits of employee benefit plans.
Baker Newman Noyes
On March 31 2017 the Financial Accounting Standards Board (FASB) adopted a new Accounting Standards Update (ASU)...
Morrison & Foerster LLP
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new standard for auditor's reports that requires a description of "critical audit matters...
Brown Smith Wallace
Why do auditors ask so many questions about their clients' internal controls? Assessing internal controls is part of today's auditing requirements. It helps identify risk factors — but the requirements...
Most Popular Recent Articles
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
Sheppard Mullin Richter & Hampton
The rule does not require "certification" of any kind, either by DoD or any other firm professing to provide compliance, assessment, or certification services for DoD or Federal contractors.
Vedder, Price P.C.
On May 17, 2017, the SEC's OCIE issued a Risk Alert to highlight the importance of conducting penetration tests and vulnerability scans on critical systems and implementing system upgrades...
Ostrow Reisin Berk & Abrams
When the Financial Accounting Standards Board's (FASB's) new revenue recognition standard was released in 2014...
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service reissued proposed regulations concerning the new centralized partnership audit regime.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
McDermott Will & Emery
Not only does the bill expand the physical presence rule to all taxes, it expands the rule to all regulations.
Duff and Phelps
Delaware Unclaimed Property Bill passes both the Senate and the House and is now on the Governor's desk for signature. Action is required if your company is under a Delaware audit.
Grant Thornton LLP
Treasury and the IRS released proposed regulations (REG-136118-15) implementing the new centralized partnership audit regime enacted as part of the Bipartisan Budget Act of 2015 (BBA)...
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with