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Cooley LLP
As you know, critical audit matters are defined for purposes of the auditor's report as "matters communicated or required to be communicated to the audit committee and that: (1) relate to...
Mayer Brown
There has been increasing discussion with respect to the accounting treatment of trade payable programs and whether the obligations of the entity that owes the receivable...
Cooley LLP
Kandi, which is based in China and went public through a reverse merger, sells parts to a joint venture, which uses the parts to manufacture electric vehicles.
Wilson Elser Moskowitz Edelman & Dicker LLP
With more and more frequency, accountants are asked to provide information, verify their work product or confirm information about their clients to non-client third-parties, such as loan brokers,...
Ostrow Reisin Berk & Abrams
In a memorandum from the U.S. Office of Management and Budget (OMB) on March 19, 2020, OMB provided short-term relief to recipients affected by COVID-19.
Duff and Phelps
The World Health Organization (WHO) announced that COVID-19 (also known as coronavirus) has become a pandemic on March 11.
Duff and Phelps
Amid the COVID-19 pandemic, the Financial Accounting Standards Board has come under pressure to relax its credit losses standard...
Cadwalader, Wickersham & Taft LLP
FINRA notified members that it will assess and collect an accounting support fee of $10,022,000 to fund the current annual budget of the Governmental Accounting Standards Board.
Cadwalader, Wickersham & Taft LLP
The Government Accountability Office offered criticisms and recommendations on the Office of Management and Budget ("OMB") Data Center Optimization Initiative ("DCOI").
Cadwalader, Wickersham & Taft LLP
A broker-dealer settled FINRA charges for Order Audit Trail System ("OATS") reporting violations.
Mayer Brown
Last week, in a joint statement, Securities and Exchange Commission Chair Jay Clayton, the Director of the Division of Corporation Finance, Bill Hinman, the SEC's Chief...
Cadwalader, Wickersham & Taft LLP
SEC and Public Company Accounting Oversight Board ("PCAOB") leaders alerted market participants to potential impacts from the coronavirus on financial disclosure and reporting.
Cooley LLP
This new statement is focused primarily on financial disclosures and audit quality.
Arnold & Porter
In February 2020, the Government Accountability Office (GAO) released a report on the Cost Accounting Standards (CAS) Board's progress on modernizing the CAS...
Torres Law, PLLC
Very few words evoke feelings of fear and loathing quite like the word "audit." But Compliance professionals understand that auditing internal trade compliance processes is a necessary method ...
Tactical Law Group LLP
The ITAM Review recently published the results of its December 2019 survey of Oracle customers, asking for their first-hand experiences and whether Oracle employed predatory software...
Shearman & Sterling LLP
On 30 December 2019, the SEC's Chairman, Chief Accountant and Director of the Division of Corporation Finance issued a public statement on the role of audit committees in financial reporting and...
Reinhart Boerner Van Deuren s.c.
January and February are months for action. We are all (at least for a little while) eating healthier and going to the gym.
McDermott Will & Emery
For years, Delaware has used contract audit firms to enforce their unclaimed property laws and paid them based, at least partially, on the amount recovered
Hogan Lovells
Hogan Lovells' global team of securities and professional liability lawyers is uniquely positioned to monitor legal developments across the globe that impact accountants' liability risk.
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