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.
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.
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.
Fox Rothschild LLP
In January 2014, two new accounting standards were issued providing accounting alternatives specifically for private companies.
Scott & Scott LLP
In a typical Microsoft audit of software licensed under perpetual licenses, the auditors usually will compare installations of Microsoft products against licenses owned.
Scott & Scott LLP
Autodesk, Inc. uses a variety of resources to identify potential audit targets.
Scott & Scott LLP
During a software audit, the timing and course of the project typically follows a fairly well-worn path.
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