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Searching Content indexed under Accounting and Audit by Orrick ordered by Published Date Descending.
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1
"Open For Business" Mantra Takes Hold – And SEC Streamlines
Recent developments demonstrate that the SEC Staff is taking to heart the "Open for Business" mantra propagated by political appointees from the recent change in administrations.
United States
13 Jun 2019
2
ECA Publishes A Communication On Access To ECB Banking Supervision Documents And Information
On January 14, the European Court of Auditors ("ECA") published a communication to the European Parliament on the European Central Bank's ("ECB") position on the ECA's access to audit documents
United States
28 Jan 2019
3
Audits Of Multifamily Housing Bonds Triggered By Failure To File Form 8703
IRC Section 142(d) requires operators of qualified residential rental properties to file Form 8703, Annual Certification of a Residential Rental Project annually.
United States
24 Jul 2017
4
IRS Updates Golden Parachute Audit Guide
The 2017 ATG expands and updates the list of documents for IRS examiners to review in connection with a golden parachute examination.
United States
21 Feb 2017
5
New IRS Corrections Guidance Puts A Premium On Careful Qualified Plan Drafting
On September 29, 2016, the IRS issued Revenue Procedure 2016-51, which updates the Employee Plans Compliance Resolution System...
United States
10 Nov 2016
6
The SEC Audit Trail – Several Industry Groups See Problems As Currently Proposed
Last week, several securities industry groups filed critical responses to the SEC's plan for an audit trail.
United States
1 Aug 2016
7
New FASB Tax Withholding Rules Give Companies (Particularly Multinationals) More Flexibility
As part of its Simplification Initiative, the FASB recently adopted Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting...
United States
14 Jun 2016
8
The SEC Is Focusing Its Enforcement And Investigation Efforts On Preparers And Auditors Of Financial Statements, Mary Jo White Tells Accountants
SEC Chair Mary Jo White stated that the SEC had focused its reinvigorated investigation and enforcement efforts on holding preparers and auditors accountable for their work on financial statements.
United States
4 Feb 2016
9
OCC Publishes Update To The Bank Accounting Advisory Series
On September 29, the Office of the Comptroller of the Currency released an update to the Bank Accounting Advisory Series.
United States
13 Oct 2015
10
SEC Announces Settlement With "Big Four" China Accounting Firms Over Production Of Documents Located In China
The SEC's Division of Enforcement requested audit work papers and related documents from each of the four Respondents pursuant to Section 106 of the Sarbanes-Oxley Act of 2002.
China
12 Feb 2015
11
Reversals Of Fortune: Putting The Brakes On Section 10(b) And Section 11 Claims Against Auditors Of China-Based Companies
A federal court’s recent dismissal of Securities Exchange Act claims against the auditor of a Chinese company prompted us to examine the state of recent U.S. civil securities litigation against accounting firms.
United States
10 Feb 2015
12
SEC Releases Accounting Bulletin to Update Guidance on Pushdown Accounting
On November 18, the Federal Reserve Board, the FDIC and the OCC proposed clarifications to the revised regulatory capital rules adopted by the agencies in July 2013.
United States
23 Nov 2014
13
FCA Publishes EMIR Reporting And Non-Financial Counterparties Factsheets
On February 10, the FCA published two factsheets, both dated February 7, 2014, concerning EMIR.
European Union
3 Mar 2014
14
Route 506: The General Solicitation Highway
A new route to soliciting direct securities investments has opened.
United States
24 Oct 2013
15
PCAOB Adopts Standards For Broker-Dealer Audits And For Auditing Supplemental Information
On October 10, the Public Company Accounting Oversight Board adopted two attestation standards pertaining to audits of brokers and dealers intended to help protect customer funds by enhancing the quality of compliance information provided to the Securities and Exchange Commission and used in its regulatory oversight of broker-dealers.
United States
22 Oct 2013
16
The Auditor's Report: Is "Pass/Fail" Enough?
In August, the Public Company Accounting Oversight Board issued a proposal that calls for enhanced communication from Auditors—in addition to the traditional Pass/Fail opinion—in Audit Reports.
United States
23 Sep 2013
17
The Obama Administration’s Fiscal Year 2012 Revenue Proposals
On February 14, 2011, the Obama Administration Fiscal Year 2012 Budget and the Department of the Treasury "General Explanations of the Administration’s FY2012 Revenue Proposals" (the "Budget") were released.
United States
4 Aug 2011
18
Stock Options Grant Timing: Is Your Company at Risk?
The Securities and Exchange Commission, and United States Attorney's Offices in New York, California and Massachusetts currently are investigating if the abnormal return patterns associated with certain stock option grants are attributable to improper backdating of such grants.
United States
16 Jun 2006
19
New IRS Guidance Regarding 409A
Section 409A of the Internal Revenue Code imposes new restrictive Federal tax rules governing "nonqualified deferred compensation plans" and provides significant taxes on individuals who violate them.
United States
30 May 2006
20
SEC Proposes Sweeping Compensation Disclosure Reform - Continued
On January 27, 2006, the Securities and Exchange Commission (the "SEC") proposed sweeping amendments to the disclosure requirements for executive officer and director compensation and benefits.
United States
10 Mar 2006
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