Mondaq USA: Accounting and Audit
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.
Shearman & Sterling LLP
On September 23, 2018, Senate Bill 274, Administration of taxes: notice of deficiency assessment (SB-274), was signed into law by Governor Jerry Brown of California.
Cooley LLP
Are we just reading the wrong newspapers and reports or does it seem that auditors—although they spend hours and hours performing audits—rarely identify instances of fraud?
Cooley LLP
The SEC orders noted that the Forms 10-Q did not disclose that the interim financial statements had not been reviewed.
WilmerHale
On Friday, the Securities and Exchange Commission announced that it had settled enforcement actions against five companies for violating the Regulation S-X requirement that interim financial statements included in quarterly reports on Form 10-Q be ..
Withers LLP
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
Shearman & Sterling LLP
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
Cadwalader, Wickersham & Taft LLP
FINRA created a new Securities Industry Essentials ("SIE") examination and revised several of its representative-level qualification examinations.
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
Cooley LLP
You remember, of course, that last month, the president, on his way out of town for the weekend, tossed out to reporters the idea of eliminating quarterly reporting.
Sheppard Mullin Richter & Hampton
On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative ...
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") discovered a high number of audit deficiencies among auditors of broker-dealers based on data collected from 75 firms and 116 audits conducted during 2017.
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service ("IRS") final regulations and removal of temporary regulations regarding the centralized partnership audit regime ...
Cooley LLP
You've got to just love the irony: the SEC's amendments mandating the use of Inline XBRL aren't even effective yet
Dickinson Wright PLLC
On July 24, 2018, Homeland Security Investigations (HSI) announced that it had issued more than 5,200 I-9 audit Notices of Inspection (NOIs) nationwide since January of 2018 as part of a two-phase operation.
WilmerHale
Last week, the PCAOB released a draft of its five-year strategic plan for 2018-2022.
Ostrow Reisin Berk & Abrams
New clients frequently ask us how to best organize their neglected books.
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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.
Cooley LLP
In October 2017, the SEC approved the PCAOB's new auditing standard for the auditor's report, AS 3101, The Auditor's Report on an Audit of Financial Statements ...
Ostrow Reisin Berk & Abrams
The FASB has recently issued ASU 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, which is an amendment of FASB ASC 958-602...
Sheppard Mullin Richter & Hampton
On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative ...
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
You've got to just love the irony: the SEC's amendments mandating the use of Inline XBRL aren't even effective yet
Dickinson Wright PLLC
On July 24, 2018, Homeland Security Investigations (HSI) announced that it had issued more than 5,200 I-9 audit Notices of Inspection (NOIs) nationwide since January of 2018 as part of a two-phase operation.
Ostrow Reisin Berk & Abrams
New clients frequently ask us how to best organize their neglected books.
WilmerHale
Last week, the PCAOB released a draft of its five-year strategic plan for 2018-2022.
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