Mondaq USA: Accounting and Audit
Scott & Scott LLP
In order to effectively manage their software usage and to mitigate compliance exposure, companies need to know how to gather and analyze information regarding their product usage.
Caplin & Drysdale
The Bipartisan Budget Act of 2015 fundamentally changed the rules by which partnerships, and entities taxed as partnerships (such as limited liability companies), interact with the Internal Revenue Service in an audit or litigation.
Cadwalader, Wickersham & Taft LLP
The SEC and CFTC granted no-action relief to broker-dealers (SEC) and to futures commission merchants and introducing brokers (CFTC) regarding the net capital implications resulting ...
Cadwalader, Wickersham & Taft LLP
Two new members of the Public Company Accounting Oversight Board ("PCAOB") were sworn in after being appointed by the SEC on December 12, 2017.
Kramer Levin Naftalis & Frankel LLP
The SEC published staff guidance for publicly traded companies, auditors and others to help ensure timely public disclosures of the accounting impacts of the Tax Cuts and Jobs Act.
WilmerHale
On December 22, 2017, the Securities and Exchange Commission issued Staff Accounting Bulletin No. 118 to assist companies comply with applicable accounting rules regarding the impact of...
WilmerHale
With respect to the first phase, the new tool includes suggested questions that focus on matters related to auditor tenure.
Scott & Scott LLP
A newer audit model Microsoft launched is the SPLA certified self-assessment.
WilmerHale
The Securities and Exchange Commission on December 12 announced the appointment of five new members of the Public Company Accounting Oversight Board. The new chairman of the Board will be William D. Duhnke III, currently the staff director and general counsel to the Senate Rules and Administration Committee.
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.
Most Popular Recent Articles
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.
Morrison & Foerster LLP
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
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.
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.
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...
WilmerHale
The Securities and Exchange Commission on December 12 announced the appointment of five new members of the Public Company Accounting Oversight Board. The new chairman of the Board will be William D. Duhnke III, currently the staff director and general counsel to the Senate Rules and Administration Committee.
Withers LLP
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
Ropes & Gray LLP
On December 22, 2017, the same day that the President signed into law the Tax Cuts and Jobs Act (the "Act"),1 the SEC's Office of the Chief Accountant and Division of Corporation Finance issued guidance ...
Caplin & Drysdale
The Bipartisan Budget Act of 2015 fundamentally changed the rules by which partnerships, and entities taxed as partnerships (such as limited liability companies), interact with the Internal Revenue Service in an audit or litigation.
Cadwalader, Wickersham & Taft LLP
The SEC published new guidance to facilitate public disclosure of the accounting impacts of the recently passed Tax Cuts and Jobs Act. According to the SEC, the new tax legislation could have a "significant impact on an entity's domestic and international tax consequences."
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with