Mondaq USA: Accounting and Audit
Cadwalader, Wickersham & Taft LLP
Comments are due by July 13, 2018.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Dentons
When primary risk oversight is delegated to an audit committee, rather than handled at the board level or within a separate risk committee or subcommittee, that committee should schedule time...
Cadwalader, Wickersham & Taft LLP
The SEC is seeking comments regarding the proposal.
WilmerHale
In a speech delivered at last week's 2018 Baruch College Financial Reporting Conference, SEC Chief Accountant Wes Bricker discussed objectives of financial reporting and its importance to the markets.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker made recommendations to improve the quality of financial reporting for regulatory agencies and firms.
Ropes & Gray LLP
The IRS had issued proposed regulations providing for such a tiered push-out procedure in December 2017.
WilmerHale
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
Dickinson Wright PLLC
The Consolidated Appropriations Act, 2018 ("Act"), was signed into law on March 23rd. The Act contains a number of changes to the partnership audit rules that went into effect for partnerships...
Cadwalader, Wickersham & Taft LLP
The agencies' proposal will ease the adjustment process for banking organizations that adopt the new accounting standards.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
Scott & Scott LLP
As software audits increasingly become a way for software publishers to increase revenue, it is more important than ever to ensure that after a company has invested effort into resolving an audit...
Cooley LLP
It's certainly a rare event, but both ISS and Glass Lewis have recommended voting against a proposal to ratify the appointment of GE's auditor, KPMG, at the GE annual shareholders meeting.
WilmerHale
Earlier this week, the Center for Audit Quality released Preparing for the New Leases Accounting Standard.
Akin Gump Strauss Hauer & Feld LLP
This week we highlight a report by ACCA on the difference one year makes in auditor reporting standards since the IAASB's changes.
Butler Snow LLP
Technical corrections to the partnership audit rules were included in the 2018 Consolidated Appropriations Act signed by President Trump on March 23rd.
Cooley LLP
This article in Bloomberg BNA reports that FASB is expected to issue new rules this year that will require public companies to disclose the amount of their government subsidies.
Cooley LLP
The Center for Audit Quality has issued a new guide for audit committees related to non-GAAP financial measures. Based on information gained from a series of roundtables held in 2017, Non-GAAP Measures: A Roadmap for Audit Committees identifies common themes and key considerations for audit committees, including leading practices to help assess whether a company's non-GAAP measures present "high-quality non-GAAP measures."
Cooley LLP
This study conducted by the Association of Chartered Certified Accountants reports on the results of a year of international reporting of "key audit matters...
TMF Group
Brazil, Italy, France, Mexico among the top 10 most complex while the Cayman Islands, BVI, Jersey, Hong Kong make up the least complex places in the world for financial compliance.
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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.
Akin Gump Strauss Hauer & Feld LLP
This week we highlight a report by ACCA on the difference one year makes in auditor reporting standards since the IAASB's changes.
Ruchelman PLLC
Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.
Butler Snow LLP
Technical corrections to the partnership audit rules were included in the 2018 Consolidated Appropriations Act signed by President Trump on March 23rd.
Cooley LLP
This article in Bloomberg BNA reports that FASB is expected to issue new rules this year that will require public companies to disclose the amount of their government subsidies.
WilmerHale
Earlier this week, the Center for Audit Quality released Preparing for the New Leases Accounting Standard.
Cooley LLP
It's certainly a rare event, but both ISS and Glass Lewis have recommended voting against a proposal to ratify the appointment of GE's auditor, KPMG, at the GE annual shareholders meeting.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
WilmerHale
A new "centralized partnership audit regime" is now in effect for partnerships, including limited liability companies (LLCs) that are treated as partnerships for tax purposes...
Fredrikson & Byron, P.A.
Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.
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