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.
Ostrow Reisin Berk & Abrams
Principals of good financial management call for having a valid accountable plan for employee expense reimbursements for all businesses or organizations, whether for-profit or not-for-profit.
Scott & Scott LLP
The software-audit language contained in IBM’s standard license agreements never has been anything that anyone would mistake for customer-focused or even very fair contract terms.
Scott & Scott LLP
Recent trends indicate that software publishers are increasingly initiating direct software audits instead of outsourcing the auditing process to entities such as the BSA.
Grant Thornton LLP
It is indeed time for audit committees to begin work on implementing this wide-ranging, extraordinarily significant accounting standard.
Bradley Arant Boult Cummings LLP
The Governmental Accounting Standards Board has issued an exposure draft of a proposed statement.
Grant Thornton LLP
The IRS concluded that an S corporation’s accumulated adjustment account (AAA) was zero on the first day of its effective S corporation election.
Foley Hoag LLP
As a reminder, investment advisers who are subject to any state registration, renewal or notice filing fees must fund their IARD accounts by December 12 in order to cover such fees.
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.
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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.
Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
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.
McDermott Will & Emery
Once a business attains a certain level of success, an aircraft often becomes a valued asset.
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.
Foley & Lardner
The December 23, 2014, announcement by the U.S. DOJ that Alstom, S.A. pled guilty to two FCPA charges and agreed to pay $772 million in fines generated headlines for the record-breaking size of the fine.
Grant Thornton LLP
It is indeed time for audit committees to begin work on implementing this wide-ranging, extraordinarily significant accounting standard.
Scott & Scott LLP
Recent trends indicate that software publishers are increasingly initiating direct software audits instead of outsourcing the auditing process to entities such as the BSA.
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").
WilmerHale
The American Bar Association Business Law Section has issued the Auditor’s Letter Handbook—Second Edition.
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