Searching Content indexed under Accounting and Audit by Sheppard Mullin Richter & Hampton ordered by Published Date Descending.
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CMS Finalizes 2020 Hospice Rule: Big Changes Coming
On August 6, 2019, CMS finalized its 2020 hospice rule, including adopting, without substantial modification, two controversial and material changes to the hospice benefit:
United States
14 Aug 2019
Blog Series: CMS Proposed Rule On Policy And Technical Changes To The Medicare Advantage, Medicare Prescription Drug Benefit, Medicaid Fee-For-Service, And Medicaid Managed Care Programs For Years 2020 And 2021
On October 26, 2018, the Centers for Medicare and Medicaid Services ("CMS") released for viewing a proposed rule that includes significant changes for Medicare Advantage organizations ("MAOs"),
United States
5 Nov 2018
SEC Approves Updated Disclosure Requirements
On August 17, 2018, the Securities and Exchange Commission (SEC) approved amendments to certain of its disclosure requirements that have become redundant, duplicative ...
United States
29 Aug 2018
Importers Beware: 10 Things You Must Know About The Emergence Of High-Stakes Customs Audits
U.S. importers are seeing an increase in enforcement activity by U.S. Customs and Border Protection. Here are the ten things you must know about this trend.
United States
9 Mar 2018
SEC Approves New Audit Reporting Standard Requiring Auditors To Disclose More Detailed Information Learned During The Audit
On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's ("PCAOB") proposal to adopt a new auditing standard, AS 3101.
United States
6 Nov 2017
Achieving Cyber-Fitness In 2017: Part 3—Proving Compliance And The Role Of Third-Party Auditors
The rule does not require "certification" of any kind, either by DoD or any other firm professing to provide compliance, assessment, or certification services for DoD or Federal contractors.
United States
10 Jul 2017
Defense Contractors To Face New Cost Accounting Oversight With Creation Of Defense Cost Accounting Standards Board
Section 820 of the National Defense Authorization Act for Fiscal Year 2017 establishes a new Defense Cost Accounting Standards Board to oversee the application of the Cost Accounting Standards...
United States
3 May 2017
SEC Proposes Amendments To Update And Simplify Disclosure Requirements As Part Of Overall Disclosure Effectiveness Review
On July 13, 2016, the Securities and Exchange Commission (the "SEC") announced proposed amendments in order to update and simplify its disclosure requirements.
United States
26 Jul 2016
CMS Proposes ALJ Hearing Changes
As most hospice providers know all too well, CMS faces an ever growing backlog of ALJ cases.
United States
21 Jul 2016
Medicare Hospital Compliance Reviews Are Legal And Sound, According To OIG
The Office of Inspector General for the Department of Health and Human Services recently defended its practices pertaining to hospital compliance reviews in a published response to a letter from the American Hospital Association.
United States
10 Feb 2015
Attending Physician Documentation Changes Increase Audit Risk
On October 1, 2014, CMS revised its attending physician requirements, setting another potential trap for the unwary.
United States
2 Feb 2015
The Secret To Starting A Cross-Border Investigation
They are sometimes in unmarked envelopes or conveyed through whispered phones calls. They are allegations of corruption, fraud and criminal conduct.
United States
27 Oct 2014
Notes From AHLA Presentation On Post Payment Audits
Brian Daucher and Claudia Reingruber presented "Medicare Post Payment Audits" to the AHLA Annual Meeting for Long Term Care and the Law Conference.
United States
17 Mar 2014
Corporate Internal Investigations: Best Practices
Regardless of the nature of the investigation, it is vital that it be conducted efficiently, with attention to preserving attorney-client privilege.
United States
6 Mar 2014
OIG Investigations (Without Subpoena Bells And Whistles) Coming To A Program Near You
The Inspector General Act of 1978 aimed to "consolidate existing auditing and investigative resources to more effectively combat fraud, abuse, waste and mismanagement in the programs and operations of [the executive branch]."
United States
1 Nov 2013
Smash & Grab Redux - Congress Seems To Give DCAA Permission But Forgets To Give It Authority
A discussion on a provision proposed 2013 in National Defense Authorization Act that would have given the Defense Contract Audit Agency statutory authority to demand a company’s internal audit reports in order to audit the efficacy of a company’s internal business systems.
United States
4 Feb 2013
Managing An Internal Audit
Internal investigations of billing issues usually involve audits. It is important to approach an audit carefully or the auditors can create more risk for the organization by misinterpreting the standards.
United States
9 May 2012
New Change To Required Language For Foreclosure Notices Under California Civil Code § 2924c
Effective as of January 1, 2011, the language prescribed for all notices of default recorded pursuant to Section 2924 et seq. of the California Civil Code has changed.
United States
17 Oct 2011
A Chapter 11 Diaspora? House Judiciary Committee Considers Chapter 11 Venue Reform
The House Judiciary Committee recently held a hearing to consider an amendment to the venue provisions of the Bankruptcy Code proposed by the Committee’s Chairman that would require corporations to file voluntary chapter 11 petitions in the district where they maintain their principal place of business or have their principal assets.
United States
12 Oct 2011
How To Turn A Bankruptcy Reorganization Into An Insider Trading Charge
In In re Washington Mutual, Inc., No. 08-12229 (MFW), 2011 WL 4090757 (Bankr. D. Del. Sept. 13, 2011), the United States Bankruptcy Court for the District of Delaware denied confirmation of debtor Washington Mutual, Inc.’s ("WaMu") plan of reorganization.
United States
6 Oct 2011
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