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Searching Content from United States indexed under Accounting and Audit ordered by Published Date Descending.
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1
Federal Register: Agencies Adopt Final Rule Allowing Three-Year Capital Phase-In Under New Accounting Standard
The Office of the Comptroller of the Currency, the Federal Reserve Board and the FDIC adopted a rule to provide banking organizations with the option to "phase in over a three-year period the day-one" regulatory capital...
United States
22 Feb 2019
2
Audit Firm And Former Personnel Settle SEC Charges Related To Auditor Independence Rules
An audit firm based in Japan, its former CEO, and its former acting reputation and risk leader ("RRL") (collectively, the "Respondents") agreed to settle SEC charges for violating auditor independence rules.
United States
21 Feb 2019
3
New York Subjects State Licensees To Whistleblower Protections
Add the New York Department of Financial Services (the "DFS" or "Department") to the veritable orchestra of governmental entities and regulatory authorities that have issued requirements
United States
20 Feb 2019
4
New Final Partnership Audit Regulations
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
United States
19 Feb 2019
5
Governance & Securities Law Focus: Asia Edition, February 2019
In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
Worldwide
19 Feb 2019
6
Follow These 7 Steps To An Effective Pay-Equity Audit
Pay equity is a hot topic these days, as reports of gender pay gaps across the country—including within some of the most recognized companies in the world
United States
19 Feb 2019
7
Audit Analytics Studies Long-Term Capital Market Consequences Of Restatements
In the first 30-day window after the date of the restated financials, the authors found no statistically significant abnormal returns.
United States
19 Feb 2019
8
New Bill To Exempt Low-Revenue Companies From SOX 404(B) - Have We Reached An Inflection Point?
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
United States
15 Feb 2019
9
FIF Recommends "Logistical Changes" During CAT Transition To New Plan Processor
FIF Recommends "Logistical Changes" During CAT Transition To New Plan Processor.
United States
15 Feb 2019
10
Scope Of Final Partnership Audit Regs May Invite Lawsuits
In a recent Law360 article, Kat Gregor commented on the IRS's final guidance on partnership audit rules
United States
13 Feb 2019
11
Rise In Worksite Immigration Enforcement Actions Magnifies Need For Employers To Focus On Preparedness And Compliance
The Trump administration has made immigration enforcement an important priority of the federal government.
United States
12 Feb 2019
12
OFAC Has Been Talking About Compliance Through Enforcement
Last Thursday, January 31, the U.S. Treasury Department's OFAC issued its first enforcement action of 2019, a fascinating case involving false eyelashes that teaches that virtually any company in any industry selling...
United States
11 Feb 2019
13
When It Comes To ICFR, The SEC Will Not Tolerate If You Do Not Remediate
Now back to work, SEC Enforcement once again takes up the issue of internal control over financial reporting.
United States
5 Feb 2019
14
SEC Enforcement In Financial Reporting And Disclosure—2018 Year-End Update
In 2018, the SEC continued to pursue many of the same initiatives and objectives it articulated in 2017, including emphasizing retail investor protections and keeping pace with technological change.
United States
4 Feb 2019
15
Hampton-Alexander Publishes Third Annual Report On Improving Gender Balance In FTSE Leadership
On 13 November 2018, Hampton-Alexander published its third annual report on improving gender balance in FTSE leadership, assessing the progress that has been made since its predecessor,
United States
1 Feb 2019
16
FRC Publishes Review Of Reporting By Smaller Listed And AIM Companies
On 6 November 2018, the FRC published a report aimed at encouraging better reporting by allowing users to access the quality of management's decisions.
United States
1 Feb 2019
17
FRC Launches Project To Reconsider Purposes Of Corporate Reporting
On 30 October 2018, the FRC launched a project which will review current financial and non-financial reporting practices, consider what information shareholders and other investors require,
United States
1 Feb 2019
18
Banks, Lawmakers Call On FASB To Pause New Accounting Rules
In the wake of bipartisan criticism from Congress over sweeping new accounting rules for the banking industry, the Financial Accounting Standards Board (FASB) is hosting a roundtable discussion.
United States
31 Jan 2019
19
CMA Publishes Update Paper On Statutory Audit Proposed Reforms To Improve Competition
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
United States
31 Jan 2019
20
BEIS Committee Launches Inquiry On The Future Of Audit
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
United States
30 Jan 2019
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