Mondaq USA: Accounting and Audit > Audit
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Gibson, Dunn & Crutcher
New owners of upstream sites seeking to participate in the program must notify EPA within nine months after acquiring new facilities.
Mayer Brown
The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.
Foley Hoag LLP
Data breaches have become an all-consuming topic of late. Stories about data theft dominate political headlines, boardroom discussions and family meetings around the dinner table.
Mayer Brown
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
Fisher Phillips LLP
These days, just about every dealership operates a Lube Express. And why wouldn't a dealership have one? The Lube Express can generate additional revenue and give the customers a reason to come back again and again.
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Mayer Brown
Where companies have disclosed repeated or ongoing material weaknesses in internal controls over financial reporting, or where a company's first material weakness requires a restatement
Morrison & Foerster LLP
On March 25, 2019, the Office of Federal Contract Compliance Programs (OFCCP) published the list of contractors that are scheduled to receive Corporate Scheduling Announcement Letters (CSALs).
Proskauer Rose LLP
On March 25, 2019 OFCCP posted the 2019 CSAL list on its FOIA website, identifying contractors selected for compliance evaluations.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Schnader Harrison Segal & Lewis LLP
On Monday, the U.S. Department of Labor's Office of Federal Contract Compliance Programs identified 3,500 work sites that the agency intends to audit for compliance with federal non-discrimination ...
Holland & Knight
The U.S. Department of Defense (DoD), Office of the Inspector General (OIG) recently issued a report highlighting its work conducted in Fiscal Year (FY) 2018.
Seyfarth Shaw LLP
Effective July 1, 2018, the Massachusetts Equal Pay Act (the "Act") requires employers to pay employees of different genders equal wages for comparable work.
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.
WilmerHale
While mostly directed to auditors, the Guidance offers some useful insights for companies and their audit committees.
Ogletree, Deakins, Nash, Smoak & Stewart
On March 25, 2019, the Office of Federal Contract Compliance Programs published a list of contractors and subcontractors identified for a potential compliance evaluation in Fiscal Year 2019 (which will end on September 30, 2019) ...
Cooley LLP
Yesterday, once again without an open meeting, the SEC voted to adopt amendments designed to modernize and simplify disclosure requirements for public companies.
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.
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Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
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
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
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.
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.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Fisher Phillips LLP
These days, just about every dealership operates a Lube Express. And why wouldn't a dealership have one? The Lube Express can generate additional revenue and give the customers a reason to come back again and again.
Holland & Knight
The U.S. Department of Defense (DoD), Office of the Inspector General (OIG) recently issued a report highlighting its work conducted in Fiscal Year (FY) 2018.
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