Mondaq USA: Accounting and Audit
Scott & Scott LLP
One of the tasks with which Scott & Scott's clients most commonly request our assistance is how to conduct a software audit.
Scott & Scott LLP
I usually advise my clients to cooperate with the BSA, but to do so without compromising any legal rights.
Scott & Scott LLP
If your company has received a letter from the BSA requesting a software audit, you are probably wondering whether you should cooperate or tell the BSA to pound sand.
Scott & Scott LLP
Here are the steps to a typical BSA audit.
Scott & Scott LLP
Most BSA Audits begin with a report from a disgruntled employee or former employee.
Akin Gump Strauss Hauer & Feld LLP
On October 23, 2017, the Securities and Exchange Commission ("SEC") unanimously approved (the "Approval Release") the Public Company Accounting Oversight Board's ("PCAOB") proposal...
Withers LLP
The Public Company Accounting Oversight Board (PCAOB) recently issued Staff Audit Practice Alert No. 15.
Morrison & Foerster LLP
On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.
Cadwalader, Wickersham & Taft LLP
Auditors of public companies will be required to move beyond a simple "pass or fail" opinion and include significant new information in audit reports under rules proposed this year by the "PCAOB"...
Scott & Scott LLP
If your company licenses products to third parties under the Microsoft Service Provider License Agreement, you may receive a request to perform a self assessment and provide a certification...
Scott & Scott LLP
Here are seven tips I have learned over the last decade that can help a company prepare both before and after receiving an audit notice.
Sheppard Mullin Richter & Hampton
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's ("PCAOB") proposal to adopt a new auditing standard, AS 3101.
Morrison & Foerster LLP
The use of non-GAAP financial measures by US public companies continues to attract scrutiny.
Cadwalader, Wickersham & Taft LLP
The SEC approved a new Public Company Accounting Oversight Board ("PCAOB") auditor reporting standard that expands the scope of audit reports that must be communicated to an audit...
Shearman & Sterling LLP
On 28 August 2017, the Staff updated its interpretive guidance relating to revenue recognition for bill-and-hold arrangements through a release as well as a "Staff Accounting Bulletin".
WilmerHale
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's revised auditing standard, AS 3101, governing the contents and form of the audit report.
Akin Gump Strauss Hauer & Feld LLP
On October 17, 2017, the Staff of the Securities and Exchange Commission (SEC) issued new Non-GAAP Financial Measures Compliance and Disclosure Interpretations...
Carlton Fields
Thus, in some cases, current partners could be left paying the former partners' tax bill under the New Audit Rules.
McDermott Will & Emery
On October 1, 2017, the Delaware Department of Finance published final regulations in the Register of Regulations repealing its former unclaimed property regulations and promulgating...
Jones Day
In 2014, the US FASB issued new revenue standards under ASC 606, Revenue from Contracts with Customers, which essentially replaced existing revenue recognition requirements under U.S. generally accepted accounting principles.
Most Popular Recent Articles
WilmerHale
In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed "similar increases in voluntary audit-related disclosure as in the past several years...
Akin Gump Strauss Hauer & Feld LLP
On October 17, 2017, the Staff of the Securities and Exchange Commission (SEC) issued new Non-GAAP Financial Measures Compliance and Disclosure Interpretations...
WilmerHale
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's revised auditing standard, AS 3101, governing the contents and form of the audit report.
Cadwalader, Wickersham & Taft LLP
The new rules will more closely align U.S. auditing standards with those adopted (i) by the International Auditing and Assurance Standards Board...
Scott & Scott LLP
The following list includes several common questions and concerns related to licensing VMware.
Poyner Spruill LLP
IRS Revokes Hospital's Exemption Under Section 501(C)(3) for Failure to Comply with Community Health Needs Assessment Requirements
Sheppard Mullin Richter & Hampton
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's ("PCAOB") proposal to adopt a new auditing standard, AS 3101.
McDermott Will & Emery
When it comes to preventing corporate scandals, regulators typically look to the board as the first line of defense.
Akin Gump Strauss Hauer & Feld LLP
On October 23, 2017, the Securities and Exchange Commission ("SEC") unanimously approved (the "Approval Release") the Public Company Accounting Oversight Board's ("PCAOB") proposal...
Scott & Scott LLP
If your company licenses products to third parties under the Microsoft Service Provider License Agreement, you may receive a request to perform a self assessment and provide a certification...
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