Mondaq USA: Accounting and Audit
Hunton Andrews Kurth LLP
On November 7, 2018, the Data Protection Authority of Bavaria for the Private Sector (the "BayLDA") issued a press release describing audits completed and pending in Bavaria since the EU General...
Cooley LLP
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Cooley LLP
The selection of and disclosure regarding CAMs will certainly present a challenge for both audit committees and auditors.
Sheppard Mullin Richter & Hampton
On October 26, 2018, the Centers for Medicare and Medicaid Services ("CMS") released for viewing a proposed rule that includes significant changes for Medicare Advantage organizations ("MAOs"),
Mayer Brown
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
WilmerHale
Last week, PCAOB Chairman William Duhnke delivered a keynote speech at the American Law Institute's Accountants' Liability 2018 Conference in Washington DC, in which he described recent efforts and future plans for the PCAOB to further its goal of ..
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
Scott & Scott LLP
Software audits are significant legal and financial risks for all companies.
Scott & Scott LLP
Facing a software audit is a daunting process, which takes time, money, and resources to complete. Typically, the first question the target of an audit asks is whether the audit is legitimate,
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
FINRA proposed a rule amendment to restrict access to representative- and principal-level qualification scores.
Shearman & Sterling LLP
On September 23, 2018, Senate Bill 274, Administration of taxes: notice of deficiency assessment (SB-274), was signed into law by Governor Jerry Brown of California.
Cooley LLP
Are we just reading the wrong newspapers and reports or does it seem that auditors—although they spend hours and hours performing audits—rarely identify instances of fraud?
Cooley LLP
The SEC orders noted that the Forms 10-Q did not disclose that the interim financial statements had not been reviewed.
WilmerHale
On Friday, the Securities and Exchange Commission announced that it had settled enforcement actions against five companies for violating the Regulation S-X requirement that interim financial statements included in quarterly reports on Form 10-Q be ..
Withers LLP
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
Shearman & Sterling LLP
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
Cadwalader, Wickersham & Taft LLP
FINRA created a new Securities Industry Essentials ("SIE") examination and revised several of its representative-level qualification examinations.
Ostrow Reisin Berk & Abrams
Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits
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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.
Scott & Scott LLP
Facing a software audit is a daunting process, which takes time, money, and resources to complete. Typically, the first question the target of an audit asks is whether the audit is legitimate,
Ostrow Reisin Berk & Abrams
Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits
Scott & Scott LLP
Software audits are significant legal and financial risks for all companies.
Cooley LLP
Are we just reading the wrong newspapers and reports or does it seem that auditors—although they spend hours and hours performing audits—rarely identify instances of fraud?
Cooley LLP
The SEC orders noted that the Forms 10-Q did not disclose that the interim financial statements had not been reviewed.
Morrison & Foerster LLP
The Securities and Exchange Commission's October 16, 2018 Section 21(a) report focusing on public companies victimized by cyber-related attacks underscores the importance of devising and implementing proper internal...
Shearman & Sterling LLP
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
WilmerHale
On Friday, the Securities and Exchange Commission announced that it had settled enforcement actions against five companies for violating the Regulation S-X requirement that interim financial statements included in quarterly reports on Form 10-Q be ..
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