Mondaq All Regions: Accounting and Audit
Holman Webb
Recent cases provide a warning to auditors: be careful and obtain evidence to support your opinions when auditing SMSFs.
Dezan Shira & Associates
To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.
DeHeng Law Offices
审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
KPMG Luxembourg
Several major new IFRS standards have become effective recently or will do so soon and, as is the case for every new standard ...
KPMG Malta
If you had to ask me ‘what is the KPMG difference' I would have to say quality. Quality is at the top of the KPMG agenda.
KPMG Malta
KPMG AEOI Reporting provides a technology solution for reporting under the Foreign Account Tax Compliance Act and the OECD Common Reporting Standard and is a global solution for Financial Institutions.
TMF Group
Mexico has a history of being a very complex country for compliance due to accounting and legal regulations.
Bezen & Partners
Furthermore, the calculation of the service fee to be paid by the building owners to the construction audit companies was also amended.
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
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.
Mayer Brown
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
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") ...
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.
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.
TMF Group
International accounting standards on treatment of leases became effective on 1 January 2019. It is vital that companies understand the serious impact this can have on their finance and operations.
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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.
Clyde & Co
The approach to combustible cladding on existing buildings in Australia is not uniform with each state providing a different response to the risk posed by combustible cladding on public and private
TMF Group
Mexico has a history of being a very complex country for compliance due to accounting and legal regulations.
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
Baker & McKenzie / Esin Attorney Partnership
The Regulation on Composition Commissaries and Creditors' Committee and the Documents to be Attached to the Composition Application were promulgated on the Official Gazette on 30 January 2019.
Soulier Avocats
Amendement du projet de loi Pacte : ajout d'un audit légal des petites entreprises aux missions du commissaire aux comptes
Moroglu Arseven
The Regulation on Commissioner for Concordat and Creditors' Committee and The Regulation on Documents to be added to the Concordat Request were published in Official Gazette numbered 30671 dated 30 January 2019.
4 New Square Chambers
Ben Hubble QC and Miles Harris of 4 New Square look at the potential impact of reforms suggested by the Kingman Review and the Competition & Market Authority's Update Paper on the audit sector.
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