Searching Content from United States indexed under Accounting and Audit ordered by Published Date Descending.
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Studies Examine External Factors That May Affect Accounting Integrity
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
United States
19 Jun 2018
Proposed Auditor Independence Rule
The SEC has proposed to amend its auditor independence rules in order to determine whether an auditor is independent if it has a lending relationship with certain shareholders of an audit client during its professional engagement period.
United States
19 Jun 2018
Clayton Says Dodd-Frank Rules Not Going Anywhere
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
United States
13 Jun 2018
SEC Chief Accountant Details Recommendations For Improving Quality Of Financial Reporting
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
United States
8 Jun 2018
Taxpayer Challenges Pennsylvania Board Of Appeals' "Remand-For-Audit" Program For Sales Tax Refund Claims
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
United States
6 Jun 2018
Measuring Financial Instruments At Fair Value: The Potential Pitfalls Of Electing The Cost Practical Expedient
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
United States
29 May 2018
Will The Call For Mandatory Audit Firm Rotation Be Renewed?
Starting in 2018, new rules required disclosure of auditor tenure in audit reports. (See this PubCo post.)
United States
24 May 2018
Trade Secrets Audit
As a special feature of our blog—guest postings by experts, clients, and other professionals—please enjoy this blog entry from Donal O'Connell, Managing Director of Chawton Innovation Services Ltd.
United States
22 May 2018
5 Pitfalls To Avoid When Selling Your Accounting Practice
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?
United States
16 May 2018
Audit Committee Oversight Of Enterprise Risk Management
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...
United States
16 May 2018
SEC Chief Accountant Addresses 2018 Baruch College Financial Reporting Conference
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.
United States
11 May 2018
SEC Chief Accountant Recommends Improving The Quality Of Financial Reporting
SEC Chief Accountant Wesley Bricker made recommendations to improve the quality of financial reporting for regulatory agencies and firms.
United States
9 May 2018
In Stunning Rebuke, GE Shareholders Show Auditor Ratification Is Not Always A Routine Matter
On April 25, shareholders of General Electric Company (GE) approved KPMG LLP as the company's auditor for another year, but only by a margin of 65 percent "for" to 35 percent "against."
United States
9 May 2018
SEC Proposes Amendments To Auditor Independence Rule Related To Debtor-Creditor Relationships
The SEC has posted a new rule proposal that would modify the analysis of auditor independence in the context of lending relationships between the auditor and certain shareholders ...
United States
8 May 2018
Omnibus Appropriations Legislation Enacts Technical Corrections To Newly Effective Partnership Audit Rules
The IRS had issued proposed regulations providing for such a tiered push-out procedure in December 2017.
United States
1 May 2018
PCAOB Seeks Public Input On Strategic Priorities
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
United States
30 Apr 2018
A Big Step Towards Consistency In Fair Value - Global Regulatory Outlook 2018
The need for alternative investment funds to report their investments at fair value is long-standing.
United States
27 Apr 2018
Infocast's 2018 Solar Power Finance & Investment Summit Soundbites
Below are soundbites from panelists at Infocast's Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA.
United States
26 Apr 2018
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