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WilmerHale
Last week, the PCAOB shared additional insights regarding its latest conversations with audit committee chairs – Conversations with Audit Committee Chairs: COVID-19 and the Audit (the "Summary").
Cooley LLP
In December 2019, as part of its strategy of enhancing transparency and accessibility through proactive stakeholder engagement, the PCAOB conducted conversations with almost 400 audit...
Mayer Brown
This practice note discusses 10 practice points that can help you, as counsel to underwriters or initial purchasers, skillfully navigate the task of reviewing and negotiating comfort letters.
Mayer Brown
On July 9, 2020, SEC Chief Accountant Sagar Teotia and SEC Division of Enforcement Co-Director Stephanie Avakian moderated a panel discussion concerning limitations
Cooley LLP
A couple of days ago, Sagar Teotia, SEC Chief Accountant, issued a Statement on the Continued Importance of High-Quality Financial Reporting for Investors in Light of COVID-19.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board issued a Q&A document regarding the application of the GAAP Financial Reporting Taxonomy for COVID-19-related disclosures.
Akin Gump Strauss Hauer & Feld LLP
On June 23, 2020, the Office of the Chief Accountant (OCA) of the Securities and Exchange Commission (SEC) issued another statement on the importance of high-quality financial reporting in light of the impact...
Ostrow Reisin Berk & Abrams
In a memorandum dated June 18, 2020, the U.S. Office of Management and Budget (OMB) revised and reversed their flexibility on Single Audit submission extensions.
Tactical Law Group LLP
Oracle is not the only software company accused of using predatory audit tactics to drive sales of its software products.
Ostrow Reisin Berk & Abrams
In response to the challenges of the COVID-19 pandemic, FASB issued Accounting Standards Update (ASU) 2020-05, which provides a one-year deferral of the effective dates of ASC 606...
Tactical Law Group LLP
Tactical Law has defended companies being audited by Quest Software, Inc. ("Quest") and has thus far resolved the audits without the necessity of filing litigation.
Cadwalader, Wickersham & Taft LLP
Three former audit partners settled separate SEC charges (see here, here and here) for improperly sharing the answers to examinations on training courses internally administered by their firm.
WilmerHale
The Association of International Certified Professional Accountants (AICPA) has released an Audit Committee Checklist for COVID-19 that provides questions for audit committee members to ...
Wilson Elser Moskowitz Edelman & Dicker LLP
Governor David A. Paterson signed a bill on January 27, 2009, that imposes significant additional regulations upon accountants practicing in the State of New York.
Cooley LLP
Is EBITDAC a thing? Yes, according to the FT. This article describes the use of a new non-GAAP metric: "earnings before interest, tax, depreciation, amortisation—and coronavirus."
Cooley LLP
As you know, critical audit matters are defined for purposes of the auditor's report as "matters communicated or required to be communicated to the audit committee and that: (1) relate to...
Mayer Brown
There has been increasing discussion with respect to the accounting treatment of trade payable programs and whether the obligations of the entity that owes the receivable...
Cooley LLP
Kandi, which is based in China and went public through a reverse merger, sells parts to a joint venture, which uses the parts to manufacture electric vehicles.
Wilson Elser Moskowitz Edelman & Dicker LLP
With more and more frequency, accountants are asked to provide information, verify their work product or confirm information about their clients to non-client third-parties, such as loan brokers,...
Ostrow Reisin Berk & Abrams
In a memorandum from the U.S. Office of Management and Budget (OMB) on March 19, 2020, OMB provided short-term relief to recipients affected by COVID-19.
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