Mondaq USA: Accounting and Audit
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.
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...
Ostrow Reisin Berk & Abrams
The time has come to begin implementing the new not-for-profit financial statement presentation standard. ASU 2016-14 is effective for all not-for-profit entities with calendar years ...
Ogletree, Deakins, Nash, Smoak & Stewart
A recent announcement by U.S. Immigration and Customs Enforcement shows that the agency is making good on its promise to quadruple the number of worksite inspections it conducts.
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 ...
Shearman & Sterling LLP
On 16 March 2018, the Center for Audit Quality (CAQ) published Non-GAAP Measures: A Roadmap for Audit Committees (Roadmap) to serve as a guide to audit committees on advancing their oversight and involvement ...
WilmerHale
Earlier this week, proxy advisory firm Institutional Shareholder Services Inc. launched its Annual Policy Survey, which solicits responses from institutional investors, companies, corporate directors and other market constituents ...
Most Popular Recent Articles
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.
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
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
New clients frequently ask us how to best organize their neglected books.
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...
WilmerHale
Last week, the PCAOB released a draft of its five-year strategic plan for 2018-2022.
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.
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
Ostrow Reisin Berk & Abrams
The time has come to begin implementing the new not-for-profit financial statement presentation standard. ASU 2016-14 is effective for all not-for-profit entities with calendar years ...
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