Mondaq USA: Accounting and Audit
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
Audit Analytics has published its annual review of financial restatements, which this year covered a 17-year period.
Cooley LLP
What are auditors and audit committees doing to get ready for the impending disclosure of CAMs in audit reports ? You remember that, under AS 3101, the new auditing standard for the auditor's report ...
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
Duff and Phelps
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
Cooley LLP
Starting in 2018, new rules required disclosure of auditor tenure in audit reports. (See this PubCo post.)
Cadwalader, Wickersham & Taft LLP
Comments are due by July 13, 2018.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Dentons
When primary risk oversight is delegated to an audit committee, rather than handled at the board level or within a separate risk committee or subcommittee, that committee should schedule time...
Cadwalader, Wickersham & Taft LLP
The SEC is seeking comments regarding the proposal.
WilmerHale
In a speech delivered at last week's 2018 Baruch College Financial Reporting Conference, SEC Chief Accountant Wes Bricker discussed objectives of financial reporting and its importance to the markets.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker made recommendations to improve the quality of financial reporting for regulatory agencies and firms.
Ropes & Gray LLP
The IRS had issued proposed regulations providing for such a tiered push-out procedure in December 2017.
WilmerHale
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
Dickinson Wright PLLC
The Consolidated Appropriations Act, 2018 ("Act"), was signed into law on March 23rd. The Act contains a number of changes to the partnership audit rules that went into effect for partnerships...
Cadwalader, Wickersham & Taft LLP
The agencies' proposal will ease the adjustment process for banking organizations that adopt the new accounting standards.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
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Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
Cooley LLP
Starting in 2018, new rules required disclosure of auditor tenure in audit reports. (See this PubCo post.)
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Akin Gump Strauss Hauer & Feld LLP
This week we highlight a report by ACCA on the difference one year makes in auditor reporting standards since the IAASB's changes.
Ropes & Gray LLP
The IRS had issued proposed regulations providing for such a tiered push-out procedure in December 2017.
Duff and Phelps
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
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