Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
The European Commission published a non-binding Q&A on both the implementation of the directive (2006/43/EU) amending the Statutory Audit Directive (2006/43/EC).
Shearman & Sterling LLP
On 27 May 2014, the directive amending the Statutory Audit Directive and a new regulation regarding the statutory audit of public interest entities were published.
Morgan Lewis
The SEC recently approved the PCAOB’s proposed standards and amendments to establish auditing and attestation standards applicable to audits of brokers and dealers registered with the SEC.
Orrick
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.
Scott & Scott LLP
Many online service providers are well aware that Microsoft’s Services Provider License Agreement (SPLA) entails a licensing framework that can be difficult to manage.
Grant Thornton LLP
The IRS concluded that a taxpayer, a professional moving company, couldn’t use the recurring item exception to economic performance for its payments to customers.
Waller Lansden Dortch & Davis
Article from Waller Law.
Scott & Scott LLP
Software publishers have increasingly identified software audits as potential revenue-generating exercises, which has led to a rise in the number of companies targeted.
Scott & Scott LLP
There is a set of related questions our software-audit clients frequently ask us that boil down to variations on one or more of the following: Why am I being audited?
Scott & Scott LLP
In a software audit, there are two categories of information to be collected: data regarding what products are deployed and records demonstrating the licenses that the business has acquired.
Scott & Scott LLP
When a publisher sends an audit notice, many companies wonder why they have to cooperate with the audit.
Scott & Scott LLP
Microsoft licensing is a complex, multi-faceted undertaking, with different rules and license metrics applying to different products.
Reinhart Boerner Van Deuren S.C.
At its 2014 Summer Meeting yesterday, the NAIC adopted amendments to its model regulation concerning Long Term Care Insurance.
Reinhart Boerner Van Deuren S.C.
The Actuarial Standards Board has issued a request for comments regarding the standards governing actuarial work for public pension plans.
Shearman & Sterling LLP
The SEC charged Ernst & Young LLP with violations of auditor independence rules that require firms to maintain their objectivity and impartiality with clients.
Shearman & Sterling LLP
On 10 June 2014, the Public Company Accounting Oversight Board adopted a new auditing standard and amendments to its auditing standards.
Cadwalader, Wickersham & Taft LLP
In almost every capital markets securities offering, a significant amount of time and party resources are spent on conducting a thorough due diligence investigation into the affairs of the issuer.
Morrison & Foerster LLP
On June 24, 2014, the Public Company Accounting Oversight Board released staff guidance to help auditors of brokers and dealers registered with the SEC plan.
HMWC
The overhaul of the revenue recognition accounting standard has been on the convergence agenda of the FASB and the IASB since 2002.
Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
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Ostrow Reisin Berk & Abrams
Cash contributions are fundamental sources of revenue for your organization; however, do not underestimate the importance and value of receiving gifts-in-kind.
Morrison & Foerster LLP
Much has changed since the collapse of Enron in 2001 and the ensuing avalanche of financial fraud cases brought by the SEC.
Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
McDermott Will & Emery
Once a business attains a certain level of success, an aircraft often becomes a valued asset.
WilmerHale
The American Bar Association Business Law Section has issued the Auditor’s Letter Handbook—Second Edition.
Morgan Lewis
In a recent Section 21(a) Report, the SEC explained that—although tax services and other non-audit services provided by an auditor may be permissible—the way they are provided may adversely affect the auditor’s independence.
Archer & Greiner P.C.
If your company is a staffing agency contracting with independent contractors to provide services to third parties or you regularly contract with independent contractors to fill staffing needs, be prepared for a new and aggressive attack by the Internal Revenue Service ("IRS").
Mayer Brown
Audit Committees have seen their responsibilities increase dramatically in 2014.
Sheppard Mullin Richter & Hampton
They are sometimes in unmarked envelopes or conveyed through whispered phones calls. They are allegations of corruption, fraud and criminal conduct.
Cadwalader, Wickersham & Taft LLP
Over the past two years, the OCIE has increased its examination efforts and has morphed into a powerful tool for the SEC’s Division of Enforcement.
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