Searching Content indexed under Audit by Morrison & Foerster LLP ordered by Published Date Descending.
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OFCCP Announces FY2019 Audits
On March 25, 2019, the Office of Federal Contract Compliance Programs (OFCCP) published the list of contractors that are scheduled to receive Corporate Scheduling Announcement Letters (CSALs).
United States
9 Apr 2019
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
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
OFCCP Issues New Batch Of Advance Audit Notices
Receipt of a CSAL does not mean that a contractor's establishment has been scheduled for an audit.
United States
14 Sep 2018
SEC Chief Accountant Gives Speech On Effective Financial Reporting In A Period Of Change
On November 14, 2017, SEC Chief Accountant Wesley R. Bricker gave remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference.
United States
22 Nov 2017
Auditor Independence No-Action Relief Extended
Rule 3520 adopted by the Public Company Accounting Oversight Board (PCAOB) requires an auditing firm and its associated persons to be independent of their audit clients.
United States
2 Oct 2017
SEC Chief Accountant Gives Speech On Credible Financial Reporting In The Capital Markets
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
United States
4 Jul 2017
IRS Reissues Proposed Regulations For Centralized Partnership Audit Regime
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
United States
28 Jun 2017
PCAOB Adoption of Enhanced Auditor's Reporting Model
On June 1, 2017, the Public Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 3101...
United States
21 Jun 2017
PCAOB Adopts New Standard For Auditor's Reports
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new standard for auditor's reports that requires a description of "critical audit matters...
United States
14 Jun 2017
SEC Chief Accountant's Remarks On Enhancing Audit Committee Effectiveness And Advancing Effective ICFR
In a pair of recent speeches, SEC Chief Accountant Wesley R. Bricker emphasized the importance of reinforcing and advancing credible financial reporting through effective audit committees and effective internal control over financial reporting ("ICFR").
United States
11 Apr 2017
Practice Pointers: Anticipating And Addressing SEC Comments On Non-GAAP Financial Measures
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
United States
6 Mar 2017
SEC Chief Accountant's Remarks On High Quality Financial Reporting, Non-GAAP Financial Measures And The Role Of Audit Committees
SEC Chief Accountant Wesley R. Bricker, speaking at the American Institute of Certified Public Accountants Conference in Washington, D.C., emphasized the importance of high quality financial reporting...
United States
14 Dec 2016
SEC Staff Throws Funds A Lifeline On Auditor Independence (For Now)
The SEC's Division of Investment Management provided temporary relief from the headache created for funds when the failure to meet the provisions of the so-called "loan rule" may disqualify fund auditors from being independent.
United States
29 Jun 2016
House Passes The Fostering Innovation Act
This bill serves as a way of alleviating the burdensome costs that smaller public companies incur when having to comply with Section 404(b).
United States
1 Jun 2016
SEC Approves PCAOB's Proposed Rules On Audit Engagement Partners; PCAOB Re-Proposes Auditing Standard To Increase Transparency In Audit Reports
On May 9, 2016, the Securities and Exchange Commission issued an order approving the proposal of the Public Company Accounting Oversight Board to adopt new rules...
United States
24 May 2016
SEC's Continued Concern With The Use Of Non-GAAP Financial Measures
On May 5, 2016, SEC Deputy Chief Accountant Wesley Bricker and the SEC Division of Corporation Finance's Chief Accountant Mark Kronforst spoke at the 2016 Baruch College Financial Reporting Conference.
United States
20 May 2016
PCAOB Again Finds Broker-Dealer Audit Deficiencies. Observation: Experience Is The Best Indicator For Choosing An Audit Firm.
The Public Company Accounting Oversight Board has found shortcomings in the audits of broker-dealers, a trend that could lead to firms spending more to get their books reviewed.
United States
16 Dec 2015
GSA Issues Semiannual Report To The Congress
According to the Report, the OIG issued 85 audit reports and 7 audit memoranda during Fiscal Year 2015, resulting in management decisions to redirect upwards of $1.4 billion to better use.
United States
14 Dec 2015
Congress Overhauls The Partnership Tax Audit Rules
On November 2, 2015, President Obama signed the Bipartisan Budget Act of 2015 (the "Bill"), which repeals the TEFRA Unified Audit Procedures and replaces them with a radically modified "corporate" model for partnership tax audits.
United States
16 Nov 2015
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