Search
Searching Content indexed under Accounting and Audit by Cadwalader, Wickersham & Taft LLP ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4  
>>Next
 
Title
Country
Organisation
Author
Date
1
Federal Register: SEC Proposes Measures To Expedite Implementation Of CAT
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.
United States
23 Sep 2019
2
FASB Requests Comments On Accounting For LIBOR Transition
The Financial Accounting Standards Board ("FASB") requested comments on a proposed "Accounting Standards Update" aimed at easing potential accounting burdens on loan market participants
United States
23 Sep 2019
3
SEC Chief Accountant Highlights LIBOR Transition Reporting And Auditing Issues
SEC Chief Accountant Sagar Teotia reviewed domestic and international accounting and auditing developments in the capital markets.
United States
19 Sep 2019
4
SEC Proposes Measures To Expedite Implementation Of CAT
The SEC proposed various measures to "facilitate additional progress" in the implementation of the Consolidated Audit Trail ("CAT").
United States
13 Sep 2019
5
FCM Settles CFTC Charges For Providing Insufficient Audit Trail Data
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")
United States
13 Sep 2019
6
Too Many Stakeholders in the Kitchen
High-stakes corporate investigations into bribery, corruption, and other misconduct—whether focused on internal actors or third-party business partners
United States
5 Sep 2019
7
Public Accounting Firm Settles SEC Charges For Violating Auditor Independence Rules
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.
United States
29 Aug 2019
8
SIFMA Publishes Guide On Consolidated Audit Trail
SIFMA published a guide for industry members on the Consolidated Audit Trail ("CAT") reporting requirements
United States
31 Jul 2019
9
Federal Register: FINRA Proposes Technical Changes To CAT Plan And Reporting Requirements
The FINRA proposal making non-substantive changes to its Consolidated Audit Trail ("CAT") plan and Rule 409T ("Statements of Accounts to Customers") was published in the Federal Register.
United States
24 Jul 2019
10
SEC Amends "Auditor Independence" Rules Clarifying Debtor-Creditor Relationships
The SEC adopted Rule 2-01(c)(1)(ii)(A) of Regulation S-X (the "Loan Provision") to change the interpretation of "auditor independence"
United States
2 Jul 2019
11
FASB Proposes Harmonizing Disclosure Requirements With SEC Regulations
The Financial Accounting Standards Board ("FASB") proposed updates to the FASB Accounting Standards Codification ("Codification") to harmonize certain disclosure requirements to be consistent with SEC regulations.
United States
14 Jun 2019
12
FINRA To Impose GASB Accounting Support Fee
FINRA notified members that it will assess $8,935,500 to fund the annual budget of the Governmental Accounting Standards Board ("GASB").
United States
3 May 2019
13
Agencies Update FAQ On New Credit Losses Accounting Standard
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
United States
23 Apr 2019
14
Agencies Delay Effective Date For Rule Allowing Capital Phase-In Under New Accounting Standard
The Office of the Comptroller of the Currency, the FRB and the FDIC delayed the effective date of the final rule that would amend the capital rule to address changes to credit loss accounting under U.S. GAAP
United States
12 Apr 2019
15
FRB Provides Guidance For State Member Banks On New Lease Accounting Standard
The Federal Reserve Board ("FRB") provided guidance on the treatment of operating leases for state member banks under Regulation H.
United States
8 Apr 2019
16
PCAOB Issues Guidance On Implementation Of Critical Audit Requirements
The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.
United States
1 Apr 2019
17
FFIEC Finalizes Revisions To Call Report And Other Regulatory Reports
In its March 8, 2019 Financial Institution Letter, the Federal Financial Institutions Examination Council ("FFIEC") finalized revisions to the Consolidated Reports of Condition and Income ...
United States
21 Mar 2019
18
FASB Proposes Updates To U.S. GAAP Financial Reporting Taxonomy
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
United States
26 Feb 2019
19
Federal Register: Agencies Adopt Final Rule Allowing Three-Year Capital Phase-In Under New Accounting Standard
The Office of the Comptroller of the Currency, the Federal Reserve Board and the FDIC adopted a rule to provide banking organizations with the option to "phase in over a three-year period the day-one" regulatory capital...
United States
22 Feb 2019
20
FIF Recommends "Logistical Changes" During CAT Transition To New Plan Processor
FIF Recommends "Logistical Changes" During CAT Transition To New Plan Processor.
United States
15 Feb 2019
Links to Result pages
 
1 2 3 4  
>>Next