Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
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."
Gibson, Dunn & Crutcher
New owners of upstream sites seeking to participate in the program must notify EPA within nine months after acquiring new facilities.
Mayer Brown
The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.
Mayer Brown
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.
WilmerHale
While mostly directed to auditors, the Guidance offers some useful insights for companies and their audit committees.
Cooley LLP
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
Intertrust
If you're a fund manager of a partnership investing in the United States, you need to prepare for new audit rules enacted by the IRS.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Shearman & Sterling LLP
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
Shearman & Sterling LLP
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
Duff and Phelps
Univar seeks declaratory judgment and injunction relief.
Burr & Forman LLP
Recent ICE activity has demonstrated the importance of properly completing Form I-9 and the consequences that result from not doing so.
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.
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
Ostrow Reisin Berk & Abrams
Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
Intertrust
If you're a fund manager of a partnership investing in the United States, you need to prepare for new audit rules enacted by the IRS.
Cooley LLP
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
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