Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
Cooley LLP
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
Intertrust
If you're a fund manager of a partnership investing in the United States, you need to prepare for new audit rules enacted by the IRS.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updating the U.S. Generally Accepted Accounting Principles ("GAAP") financial reporting taxonomy.
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Shearman & Sterling LLP
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
Shearman & Sterling LLP
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
Duff and Phelps
Univar seeks declaratory judgment and injunction relief.
Burr & Forman LLP
Recent ICE activity has demonstrated the importance of properly completing Form I-9 and the consequences that result from not doing so.
Cadwalader, Wickersham & Taft LLP
IOSCO issued its recommended "good practices" for the "audit committees of listed companies in supporting and promoting external audit quality."
Duff and Phelps
ASC 842 – Leases (Accounting Standards Update No. 2016-02), issued by the Financial Accounting Standards Board in February 2016, will take effect on January 1, 2019 for calendar-year public companies.
Duff and Phelps
Duff & Phelps is celebrating its 10-year anniversary edition with the launch of the 2018 U.S. Goodwill Impairment Study (the "2018 Study").
Duff and Phelps
Compensation arrangements with third-party auditors are typically based on both hourly and contingent fee arrangements.
Cadwalader, Wickersham & Taft LLP
Representative Blaine Luetkemeyer (R-MO) introduced a bill to prohibit federal financial regulators from requiring compliance ...
WilmerHale
Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and highlighted current and future regulatory priorities.
Mayer Brown
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
Mayer Brown
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
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Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
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
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Shearman & Sterling LLP
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
Shearman & Sterling LLP
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
Duff and Phelps
Univar seeks declaratory judgment and injunction relief.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
Burr & Forman LLP
Recent ICE activity has demonstrated the importance of properly completing Form I-9 and the consequences that result from not doing so.
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
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