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Searching Content from United States indexed under Accounting and Audit ordered by Published Date Descending.
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1
SEC Accounting Fellows Address Evaluation Of Internal Control Over Financial Reporting
Some of the remarks provided helpful guidance for evaluating internal control over financial reporting.
United States
11 Dec 2018
2
MoFo New York Tax Insights, Vol 9, Issue 12
The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action ...
United States
11 Dec 2018
3
Before 2018 Ends, Be Sure Your Partnership Agreements Are Up To Date
As 2018 comes to a close, it is important to make sure that your partnership and LLC agreements reflect the new tax law that went into effect on January 1, 2018.
United States
7 Dec 2018
4
OFCCP Issues Directive Announcing "Affirmative Action Program Verification Initiative"
OFCCP has issued a new Directive (Directive 2018-07), announcing its intention to develop an Affirmative Action Program Verification Initiative (the "Verification Initiative").
United States
5 Dec 2018
5
Avoiding Hotel Data Breaches With A Risk Assessment Audit™ – Lessons From The Marriott International "Glitch"
Data breaches are back in the news, and this time, it's a well-known hotel industry player: Marriott International.
United States
5 Dec 2018
6
OFCCP Issues Three New Directives Aimed At Enhancing Accountability And Efficiency
On November 30, 2018, the Office of Federal Contract Compliance Programs (OFCCP) announced it was rolling out three directives to "reinforce OFCCP's commitment to fulfilling its enforcement mission...
United States
5 Dec 2018
7
Treasury Issues Final Rules On Partnership Representatives And New Proposed Rules Under The Partnership Audit Regime
August 2018 brought two major developments in the Department of Treasury's race to finalize its partnership audit reform regulations before partnerships begin in early 2019 filing tax returns for the first time under the new regime.
United States
30 Nov 2018
8
CMS Proposes Significant Changes For Medicare Advantage And Part D Plans, Including Telehealth Expansion And New Integrity Initiatives
On November 1, 2018, the CMS released a proposed rule, available here, that updates requirements of the MA program, also known as Medicare Part C, and the Medicare Prescription drug benefit program.
United States
29 Nov 2018
9
European Central Bank Publishes Final First Chapter Of Its Guide To Internal Models
On November 15, 2018, the European Central Bank published the final first chapter of its guide to internal models.
European Union
28 Nov 2018
11
How US GAAP Changes Will Impact Internal Company Control Frameworks
Companies need to adjust their accounting policies in order to incorporate the new revenue recognition principle from 1 January 2019.
United States
22 Nov 2018
12
Trends In US IPO Registration Statements
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
United States
22 Nov 2018
13
Fifth Annual CAQ Audit Committee Transparency Barometer Report Shows ‘Encouraging' Trends In Voluntary, Enhanced Audit Committee Disclosures
Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report.
United States
21 Nov 2018
14
Cyber Risk And Internal Accounting Controls: How Should Boards Respond?
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
United States
19 Nov 2018
15
Accounting For A Headache: Impact Of New Lease Accounting Standards On Credit Agreements
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
United States
19 Nov 2018
16
SEC Permits Brazilian Company To Conform Audit Committees To Home Country Law
SEC Permits Brazilian Company To Conform Audit Committees To Home Country Law.
United States
16 Nov 2018
17
Corporate Law & Governance Update - October 2018
The health system's governance committee may benefit from a general-counsel-led briefing on the relevance of the newly released revisions to the "Commonsense Principles" of corporate governance.
United States
15 Nov 2018
18
Privacy & Information Security Law Blog: BayLDA Publishes Review On Audits
On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...
United States
14 Nov 2018
19
SASB Issues Sustainability Accounting Standards For 77 Industries
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
United States
14 Nov 2018
20
FINRA To Update eFOCUS Filing System To Comply With SEC Financial Reporting Amendments
FINRA will update the FOCUS filing system for broker-dealers to comply with the SEC's recently adopted amendments to disclosure requirements for SEC-regulated entities.
United States
14 Nov 2018
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