Searching Content indexed under Audit by Mayer Brown ordered by Published Date Descending.
Links to Result pages
1 2  
Bipartisan Legislation To Strengthen Disclosure Requirements For Foreign Companies Listed On U.S. Exchanges
Recently, a bipartisan bill was introduced in Congress that would require that U.S. listed foreign companies provide U.S. regulators access to accounting records tied to audit reports.
United States
12 Jul 2019
PCAOB Staff Guidance On Critical Audit Matters
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)
United States
25 Jun 2019
On Point. - Understanding The Requirements Related To The Use Of Non GAAP Financial Measures
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
United States
8 May 2019
PCAOB Staff Guidance On Critical Audit Matters
The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.
United States
15 Apr 2019
Key PCAOB Areas Of Focus
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
United States
12 Apr 2019
Mitigating The Impact Of A Material Weakness On The Election Of Directors
Where companies have disclosed repeated or ongoing material weaknesses in internal controls over financial reporting, or where a company's first material weakness requires a restatement
United States
10 Apr 2019
New York Subjects State Licensees To Whistleblower Protections
Add the New York Department of Financial Services (the "DFS" or "Department") to the veritable orchestra of governmental entities and regulatory authorities that have issued requirements
United States
20 Feb 2019
Rise In Worksite Immigration Enforcement Actions Magnifies Need For Employers To Focus On Preparedness And Compliance
The Trump administration has made immigration enforcement an important priority of the federal government.
United States
12 Feb 2019
Request For Comment On Earnings Releases And Quarterly Reports
As we previously posted, the Securities and Exchange Commission had announced that at tomorrow's open meeting the Commission would, among other things, consider a request for comment regarding earnings releases and the frequency of periodic filings.
United States
27 Dec 2018
Lessons Learned From CAM Dry Runs
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
United States
20 Dec 2018
Financial Reporting And Related Guidance From AICPA Conference
Representatives from the Office of Chief Accountant discussed new accounting standards.
United States
18 Dec 2018
Integrity Of Financial Reporting And Foreign Issuers; China-Based Issuers
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
13 Dec 2018
2019 Proxy And Annual Reporting Season: Let The Preparations Begin
It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season
United States
19 Sep 2018
Section 404(b) Auditor Attestation—What Are The Real Costs?
Recently, in connection with the Securities and Exchange Commission's consideration of proposed amendments to the definition of "smaller reporting company," ...
United States
22 Aug 2018
Proposed Auditor Independence Rule
The SEC has proposed to amend its auditor independence rules in order to determine whether an auditor is independent if it has a lending relationship with certain shareholders of an audit client during its professional engagement period.
United States
19 Jun 2018
HUD OIG Report Criticizes Ginnie Mae's Oversight Of Non-Depository Issuers
Ginnie Mae's continual requests for increased funding to hire more staff have fallen on deaf ears for years. To add insult to injury, the HUD Office of Inspector General released an Audit Report this week that criticizes Ginnie Mae for insufficient supervision of its non-depository issuers.
United States
28 Sep 2017
Three Things US Audit Committee Members Should Consider Now
Audit Committees have seen their responsibilities increase dramatically in 2014.
United States
15 Sep 2014
US District Court Sides With Taxpayer On Protecting Many Tax Accrual Workpapers
The US District Court for the District of Minnesota recently issued its order in Wells Fargo & Co. v. United States, consolidated summons enforcement actions in which the taxpayer claimed that its tax accrual workpapers were privileged and therefore shielded from IRS discovery.
United States
6 Jun 2013
Court Reaffirms Limits On Auditor Liability To Third Parties
On June 23, 2010, the Third District Court of Appeal for the State of Florida reversed entry of judgment on a $510 million jury verdict against BDO Seidman, LLP, and remanded the case for a new trial.
United States
2 Jul 2010
US IRS Proposes New Disclosure Rules for Information on Uncertain Tax Positions
On January 26, 2010, the US Internal Revenue Service ("IRS" or the "Service") issued Announcement 2010-09 outlining very significant new procedures related to the IRS’s access to information contained in tax accrual workpapers (TAW), a subject that has been highly controversial in recent years.
United States
10 Feb 2010
Links to Result pages
1 2