Mondaq USA: Accounting and Audit
Kirkland & Ellis International LLP
SEC and PCAOB regulations impose stringent requirements to ensure that auditors of SEC registrants are independent of their audit clients
Cooley LLP
As proxies for poor audit quality, the authors looked at the restatements and failure to timely report material weaknesses.
Pillsbury Winthrop Shaw Pittman LLP
The Fifth Appellate District of the California Court of Appeal has struck another blow to taxpayers claiming California unconstitutionally discriminates against interstate commerce by permitting ...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Ostrow Reisin Berk & Abrams
Accounting standards can be confusing. The Financial Accounting Standards Board's (FASB) Accounting Standards Update (ASU)...
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") requested comments on a proposed "Accounting Standards Update" aimed at easing potential accounting burdens on loan market participants
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Sagar Teotia reviewed domestic and international accounting and auditing developments in the capital markets.
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Cooley LLP
By now, we all know that, sooner or later, audit reports for most public companies will be required to disclose critical audit matter.
Cooley LLP
AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
WilmerHale
More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement
Eide Bailly LLP
It's easy to assume that fraud is a bigger problem for large institutions because of their complexity, but a recent example in Texas shows there's no such thing as being too small for proper internal
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019, the Financial Accounting Standards Board
Ostrow Reisin Berk & Abrams
The 2018 Yellow Book was recently updated and includes a significant change regarding auditor independence.
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019
Eide Bailly LLP
Everyone who has worked in or around a dealership knows the business sinks or swims on proper inventory management.
Eide Bailly LLP
Your government may be one of the many that have been hit by a disaster recently. The first instinct should always be dealing with human suffering and accounting for personnel and mission-critical systems.
Duff and Phelps
Duff & Phelps Alternate Asset Advisory experts discuss how the PCAOB's new audit standards impact the use of pricing services and broker quotes to estimate fair value.
Eide Bailly LLP
Revenue recognition has been the topic of conversation in the accounting world for a few years now.
Eide Bailly LLP
Once the FASB issues the proposal on their website, there will be a 30-day comment period for feedback on the proposed extension.
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Crowe MacKay LLP
James Dyson, the British inventor of the bagless vacuum cleaner, has canceled an electric vehicle project because the plan was not commercially viable
Hogan Lovells
The USPTO has recently announced big changes to their Proof of Use Audit Program, including increases to the number of trademark registration audits ...
Cooley LLP
The Office of Inspector Genera for Health and Human Services Work Plan describes audits, reviews and other work statutorily required or otherwise undertaken by the OIG.
Hogan Lovells
On September 23, 2019, the U.S. Department of Education (ED) published final regulations concerning, among other things, "borrower defense to repayment"
Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Cooley LLP
Yikes! What is going on at the PCAOB?
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Cooley LLP
At the end of September, the SEC announced that it had filed a complaint in federal court charging pharma Mylan N.V. with failing to timely disclose in its financial statements the "reasonably possible" material losses ...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Kirkland & Ellis International LLP
SEC and PCAOB regulations impose stringent requirements to ensure that auditors of SEC registrants are independent of their audit clients
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