Mondaq USA: Accounting and Audit
Morrison & Foerster LLP
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
Cadwalader, Wickersham & Taft LLP
On November 15, 2017, audit, tax and consulting firm PwC published a thought leadership piece titled: "Sub-line facilities: end of the road?" (the "Article").
Scott & Scott LLP
Managing a complex IT environment very challenging, even before becoming involved in an external software audit from a software publisher or a third-party auditing entity.
Cadwalader, Wickersham & Taft LLP
Chief Accountant of the SEC Division of Corporation Finance (the "Division"), Mark Kronforst, will leave the SEC in January 2018 after 13 years with the agency.
WilmerHale
Here is the most recent "Summary of Current FASB Developments" prepared by Randy McClanahan of Butler Snow LLP in Birmingham, Alabama, for the Fall Meeting of the ABA Business Law Section Law and Accounting Committee.
Withers LLP
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
WilmerHale
Mr. Bricker also emphasized that as auditors implement the new audit reporting standard, "expectations for timely, ongoing communication will continue to be an important element to the auditor-audit committee relationship."
Kramer Levin Naftalis & Frankel LLP
On Oct. 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission (SEC ) released updated Compliance and Disclosure Interpretations (CDIs) on the use of non-GAAP financial measures.
WilmerHale
The Center for Audit Quality and Audit Analytics recently released their 2017 Audit Committee Transparency Barometer.
Morrison & Foerster LLP
On November 14, 2017, SEC Chief Accountant Wesley R. Bricker gave remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference.
Ostrow Reisin Berk & Abrams
For partnerships, including limited liability companies taxed as partnerships, new audit rules are a game-changer.
Scott & Scott LLP
One of the tasks with which Scott & Scott's clients most commonly request our assistance is how to conduct a software audit.
Scott & Scott LLP
I usually advise my clients to cooperate with the BSA, but to do so without compromising any legal rights.
Scott & Scott LLP
If your company has received a letter from the BSA requesting a software audit, you are probably wondering whether you should cooperate or tell the BSA to pound sand.
Scott & Scott LLP
Here are the steps to a typical BSA audit.
Scott & Scott LLP
Most BSA Audits begin with a report from a disgruntled employee or former employee.
Akin Gump Strauss Hauer & Feld LLP
On October 23, 2017, the Securities and Exchange Commission ("SEC") unanimously approved (the "Approval Release") the Public Company Accounting Oversight Board's ("PCAOB") proposal...
Withers LLP
The Public Company Accounting Oversight Board (PCAOB) recently issued Staff Audit Practice Alert No. 15.
Morrison & Foerster LLP
On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.
Cadwalader, Wickersham & Taft LLP
Auditors of public companies will be required to move beyond a simple "pass or fail" opinion and include significant new information in audit reports under rules proposed this year by the "PCAOB"...
Most Popular Recent Articles
Neal, Gerber & Eisenberg LLP
Beginning in 2018, most partnerships (including LLCs and other arrangements treated as partnerships for tax purposes) will be subject to a new "centralized partnership audit regime."
Jones Day
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
Ostrow Reisin Berk & Abrams
For partnerships, including limited liability companies taxed as partnerships, new audit rules are a game-changer.
WilmerHale
In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed "similar increases in voluntary audit-related disclosure as in the past several years...
Morrison & Foerster LLP
On November 14, 2017, SEC Chief Accountant Wesley R. Bricker gave remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference.
Scott & Scott LLP
One of the tasks with which Scott & Scott's clients most commonly request our assistance is how to conduct a software audit.
Cadwalader, Wickersham & Taft LLP
On November 15, 2017, audit, tax and consulting firm PwC published a thought leadership piece titled: "Sub-line facilities: end of the road?" (the "Article").
Kramer Levin Naftalis & Frankel LLP
On Oct. 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission (SEC ) released updated Compliance and Disclosure Interpretations (CDIs) on the use of non-GAAP financial measures.
WilmerHale
Mr. Bricker also emphasized that as auditors implement the new audit reporting standard, "expectations for timely, ongoing communication will continue to be an important element to the auditor-audit committee relationship."
Scott & Scott LLP
I usually advise my clients to cooperate with the BSA, but to do so without compromising any legal rights.
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