Mondaq USA: Accounting and Audit > Audit
Cadwalader, Wickersham & Taft LLP
An SEC proposal to facilitate the implementation of the Consolidated Audit Trail ("CAT") was published in the Federal Register. Comments on the proposal must be submitted by October 28, 2019.
Ogletree, Deakins, Nash, Smoak & Stewart
In this podcast, Lisa Burton and Leigh Ganchan discuss ICE's increased enforcement activity in recent years.
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
Day Pitney LLP
This summer marked the first anniversary of the effective date of New Jersey's Diane B. Allen Equal Pay Act (NJ Equal Pay Act).
Cadwalader, Wickersham & Taft LLP
The SEC proposed various measures to "facilitate additional progress" in the implementation of the Consolidated Audit Trail ("CAT").
Cadwalader, Wickersham & Taft LLP
A registered futures commission merchant settled CFTC charges for failing to provide sufficient audit trail data, which "substantially delayed" a CFTC Division of Enforcement ("Division")
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
Cadwalader, Wickersham & Taft LLP
High-stakes corporate investigations into bribery, corruption, and other misconduct—whether focused on internal actors or third-party business partners
Cadwalader, Wickersham & Taft LLP
A public accounting firm agreed to settle SEC charges for violating SEC auditor independence rules in over 100 audit reports concerning at least 15 audit clients.
Eide Bailly LLP
You got into dentistry to help patients. Yet, you may find yourself wearing many different hats, from human resources to payroll to IT. The same can be said for the staff you employ at your practice.
Ostrow Reisin Berk & Abrams
The 2018 Yellow Book was recently updated and includes a significant change regarding auditor independence.
Gibson, Dunn & Crutcher
A Delaware bankruptcy court has held that a special committee's advisors cannot withhold privileged documents from a liquidation trustee appointed pursuant to a chapter 11 plan.
Eide Bailly LLP
Everyone who has worked in or around a dealership knows the business sinks or swims on proper inventory management.
Sheppard Mullin Richter & Hampton
On August 6, 2019, CMS finalized its 2020 hospice rule, including adopting, without substantial modification, two controversial and material changes to the hospice benefit:
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.
Proskauer Rose LLP
On June 28, 2019 The Office of Management and Budget ("OMB") published notice that "OFCCP seeks to revise the letters used to schedule compliance evaluations."
Cadwalader, Wickersham & Taft LLP
SIFMA published a guide for industry members on the Consolidated Audit Trail ("CAT") reporting requirements
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Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
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
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.
Day Pitney LLP
This summer marked the first anniversary of the effective date of New Jersey's Diane B. Allen Equal Pay Act (NJ Equal Pay Act).
Cadwalader, Wickersham & Taft LLP
High-stakes corporate investigations into bribery, corruption, and other misconduct—whether focused on internal actors or third-party business partners
Eide Bailly LLP
You got into dentistry to help patients. Yet, you may find yourself wearing many different hats, from human resources to payroll to IT. The same can be said for the staff you employ at your practice.
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
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
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.
Cadwalader, Wickersham & Taft LLP
A public accounting firm agreed to settle SEC charges for violating SEC auditor independence rules in over 100 audit reports concerning at least 15 audit clients.
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