Mondaq USA: Accounting and Audit
Cooley LLP
As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor's reports for fiscal years ending on or after June 30, 2019...
Cooley LLP
Some of the remarks provided helpful guidance for evaluating internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
The correction was published in the Federal Register.
TMF Group
Companies need to adjust their accounting policies in order to incorporate the new revenue recognition principle from 1 January 2019.
Mayer Brown
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
WilmerHale
Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report.
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Hunton Andrews Kurth LLP
On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...
Cooley LLP
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Cooley LLP
The selection of and disclosure regarding CAMs will certainly present a challenge for both audit committees and auditors.
Sheppard Mullin Richter & Hampton
On October 26, 2018, the Centers for Medicare and Medicaid Services ("CMS") released for viewing a proposed rule that includes significant changes for Medicare Advantage organizations ("MAOs"),
Mayer Brown
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
WilmerHale
Last week, PCAOB Chairman William Duhnke delivered a keynote speech at the American Law Institute's Accountants' Liability 2018 Conference in Washington DC, in which he described recent efforts and future plans for the PCAOB to further its goal of ..
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
Scott & Scott LLP
Software audits are significant legal and financial risks for all companies.
Scott & Scott LLP
Facing a software audit is a daunting process, which takes time, money, and resources to complete. Typically, the first question the target of an audit asks is whether the audit is legitimate,
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
FINRA proposed a rule amendment to restrict access to representative- and principal-level qualification scores.
Mayer Brown
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
Most Popular Recent Articles
Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
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.
Scott & Scott LLP
Facing a software audit is a daunting process, which takes time, money, and resources to complete. Typically, the first question the target of an audit asks is whether the audit is legitimate,
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Cooley LLP
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
Hunton Andrews Kurth LLP
On October 16, 2018, the Securities and Exchange Commission (SEC) issued a report of investigation entitled "Certain Cyber-Related Frauds Perpetrated Against Public Companies and Related Internal...
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
The correction was published in the Federal Register.
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
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