Mondaq All Regions: Accounting and Audit
Miller Thomson LLP
In an earlier blog post, we discussed some of the risks to sponsors and administrators of registered pension plans.
Crowe Soberman LLP
Jonathan Biderman | Audit Accountant Toronto | Crowe Soberman
Crowe Soberman LLP
Talia Rubin | Audit Accountant Toronto | Crowe Soberman
Ogier
The Cayman Islands Court of Appeal has unanimously allowed every ground of an appeal by the liquidators of Argyle Funds SPC Inc. ("Argyle"), holding that its former auditors,
Maples and Calder
The Credit Reporting Act 2013 (the "CRA") established an official statutory register (the "Register") operated by the Central Bank of Ireland ("CBI") to record the amount of credit in the Irish economy.
Deloitte Cyprus
Our Audit Transparency Report 2018 is in respect of the period 1 June 2017 to 31 May 2018.
TMF Group
Coordinating group and local company reporting can make year-end closing a complex process. But follow this guide, and you'll save yourself some late-night headaches.
SKP Business Consulting LLP
Action Plan 13 of the BEPS project anchored by the Organisation for Economic Co-Operation and Development (OECD) and G20 had set out an extensive framework for Transfer Pricing Documentation.
KPMG Luxembourg
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
CLD Legal
In October 2016, the Panamanian government adopted new regulations to comply with the international commitments regarding corporate and fiscal transparency.
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.
TMF Group
Vietnam is no longer one of the 10 most financially complex countries in the world for business, dropping to no. 11 from no. 5 in TMF Group's second annual Financial Complexity Index 2018.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
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.
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Damania & Varaiya
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
Gilchrist Connell
The key issues in the case were scope of the auditor's duty and whether a breach of that duty caused the loss claimed.
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