Mondaq USA: Accounting and Audit
McDermott Will & Emery
Not only does the bill expand the physical presence rule to all taxes, it expands the rule to all regulations.
Cadwalader, Wickersham & Taft LLP
At the 2017 Journal of Accounting and Public Policy Conference, SEC Chief Accountant Wesley Bricker described the "significant contributions" of academic researchers to the quality and...
Morrison & Foerster LLP
On June 1, 2017, the Public Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 3101...
Cadwalader, Wickersham & Taft LLP
In remarks before the 36th Annual SEC and Financial Reporting Institute Conference, SEC Chief Accountant Wesley Bricker emphasized the importance of effective financial reporting and auditor independence.
Baker Newman Noyes
Financial statement auditing authorities recently issued significant proposed changes to audits of employee benefit plans.
Baker Newman Noyes
On March 31 2017 the Financial Accounting Standards Board (FASB) adopted a new Accounting Standards Update (ASU)...
Morrison & Foerster LLP
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new standard for auditor's reports that requires a description of "critical audit matters...
Brown Smith Wallace
Why do auditors ask so many questions about their clients' internal controls? Assessing internal controls is part of today's auditing requirements. It helps identify risk factors — but the requirements...
WilmerHale
On June 1, the Public Company Accounting Oversight Board unanimously adopted a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms...
Wilson Elser Moskowitz Edelman & Dicker LLP
Thomas Manisero (Partner-White Plains) co-authored "‘Plain Paper' Financial Statements Made Not So Plain: An Overview of SSARS 21" in the May 2017 issue of the CPA Journal.
Scott & Scott LLP
Autodesk sometimes reaches out to its customers to offer additional services, products, or upgrades on existing software.
Scott & Scott LLP
Many companies would like to know whether and to what extent their existing Oracle software product licenses entitle them to use that software in a third-party cloud-hosting environment ...
Reed Smith
On May 9, the Department of Defense Inspector General ("DoD IG") released Audit Report No. DODIG-2017-081, Summary of Audits on Assessing Contractor Performance: Additional Guidance and System...
WilmerHale
He also addressed internal control over financial reporting, which continues to be a major area of interest for the SEC staff.
Sheppard Mullin Richter & Hampton
Section 820 of the National Defense Authorization Act for Fiscal Year 2017 establishes a new Defense Cost Accounting Standards Board to oversee the application of the Cost Accounting Standards...
WilmerHale
The tool also includes a sample form and rating scale for obtaining input from company personnel about the external auditor.
WilmerHale
Randy's summary covers the Financial Accounting Standards Board's recent Accounting Standards Updates, which mostly have dealt with discrete or technical accounting issues, and other pending projects.
Butler Snow LLP
The arcane rules surrounding partnership audits rarely, if ever, come up, and most people don't even know that they exist.
DiGabriele, McNulty, Campanella & Co., LLC
Jim DiGabriele has spearheaded the development of a forensic accounting certificate program for accounting graduate students at Montclair State University.
McDermott Will & Emery
The Delaware DOF promulgated two regulations that would repeal all existing unclaimed property regulations and replace them with a single DOF regulation containing a revised Reporting and Examination Manual.
Most Popular Recent Articles
Reed Smith
On May 9, the Department of Defense Inspector General ("DoD IG") released Audit Report No. DODIG-2017-081, Summary of Audits on Assessing Contractor Performance: Additional Guidance and System...
Brown Smith Wallace
For companies in many industries, implementing the new FASB's landmark revenue recognition standard is likely to be more time-consuming, complex and costly than management expected.
Scott & Scott LLP
Many companies would like to know whether and to what extent their existing Oracle software product licenses entitle them to use that software in a third-party cloud-hosting environment ...
Brown Smith Wallace
Why do auditors ask so many questions about their clients' internal controls? Assessing internal controls is part of today's auditing requirements. It helps identify risk factors — but the requirements...
Ostrow Reisin Berk & Abrams
When the Financial Accounting Standards Board's (FASB's) new revenue recognition standard was released in 2014...
Brown Smith Wallace
Government organizations rely on outside third-parties to provide the goods and services they need to operate effectively. Contracting with an outside third-party exposes these organizations...
Fisher Phillips LLP
Retirement plans are permitted, but not required, to provide in-service distributions of elective deferrals to participants if they can show financial hardship...
Wilson Elser Moskowitz Edelman & Dicker LLP
Thomas Manisero (Partner-White Plains) co-authored "‘Plain Paper' Financial Statements Made Not So Plain: An Overview of SSARS 21" in the May 2017 issue of the CPA Journal.
Scott & Scott LLP
Autodesk sometimes reaches out to its customers to offer additional services, products, or upgrades on existing software.
WilmerHale
On June 1, the Public Company Accounting Oversight Board unanimously adopted a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms...
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