Mondaq USA: Accounting and Audit
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...
Scott & Scott LLP
Microsoft, like other software publishers, routinely audits customers to help ensure that it is protecting the value of its intellectual property. Microsoft verifies its customers' compliance using several methods.
Scott & Scott LLP
Microsoft and Flexera recently announced a joint initiative that the two companies have touted as a way to transform "the software supply chain" through the use of a standard set of SAM solutions.
Ostrow Reisin Berk & Abrams
If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation.
Ostrow Reisin Berk & Abrams
Which accounting method should a business use for tax purposes?
Ostrow Reisin Berk & Abrams
In an effort to provide more useful information to donors, grantors, creditors and other users of the financial statements, the Financial Accounting Standards Board (FASB) released ASU 2016-14...
Shearman & Sterling LLP
On 1 June 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted new standard S 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.
Duff and Phelps
In January 2017, FASB issued ASU 2017-04 which eliminates Step 2 of the current goodwill impairment test under ASC 350.
Horne LLP
As discussed in my previous blog post, the IRS is ramping up compliance audits of governmental hospitals who are exempt under 501(c)3.
Scott & Scott LLP
Many software copyright infringement claims are resolved informally and often the terms are set forth in a settlement agreement.
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Dechert
The ASB of the American Institute of Certified Public Accountants recently released new standards as part of the "Attestation Clarity Project" with the goal of redrafting all its standards "in clarity format" ...
K&L Gates
It is important to note that the new rules require that the audit adjustment be calculated at the partnership level and, in general, without regard to the tax classification, tax assets, or other attributes of the partners.
Orrick
IRC Section 142(d) requires operators of qualified residential rental properties to file Form 8703, Annual Certification of a Residential Rental Project annually.
Ropes & Gray LLP
After more than six years of outreach and public comment, on June 1, 2017, the PCAOB adopted a new auditor reporting standard that, if approved by the SEC, would significantly expand the existing auditor's report.
Brown Smith Wallace
What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...
WilmerHale
SEC Chief Accountant Wesley Bricker recently delivered another speech in which he discussed current issues in financial reporting and highlighted the critical roles that auditors, audit committees...
WilmerHale
Lewis Ferguson, a member of the Public Company Accounting Oversight Board, recently provided guidance to audit committees on how committees might use new, publicly available information regarding other accounting firm(s) that participate in an audit.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Duff and Phelps
Failure to address this sleeping giant suggests continued litigation on Delaware's audit practices despite the changes proposed in S.B 13.
Most Popular Recent Articles
Scott & Scott LLP
Microsoft and Flexera recently announced a joint initiative that the two companies have touted as a way to transform "the software supply chain" through the use of a standard set of SAM solutions.
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...
Ostrow Reisin Berk & Abrams
Many 401(k) plans feature a hardship withdrawal option. Both the IRS and DOL maintain strict regulations around these provisions.
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Dechert
The ASB of the American Institute of Certified Public Accountants recently released new standards as part of the "Attestation Clarity Project" with the goal of redrafting all its standards "in clarity format" ...
Sheppard Mullin Richter & Hampton
The rule does not require "certification" of any kind, either by DoD or any other firm professing to provide compliance, assessment, or certification services for DoD or Federal contractors.
Seyfarth Shaw LLP
Last Friday, an administrative law judge limited the amount of information that the OFCCP may seek from Google in its on-going compliance audit because the agency failed demonstrate relevance...
K&L Gates
It is important to note that the new rules require that the audit adjustment be calculated at the partnership level and, in general, without regard to the tax classification, tax assets, or other attributes of the partners.
Duff and Phelps
In January 2017, FASB issued ASU 2017-04 which eliminates Step 2 of the current goodwill impairment test under ASC 350.
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