Mondaq All Regions: Accounting and Audit
KordaMentha
Accountants are encouraged to speak up if they uncover or suspect fraud, corruption, bribery or money laundering.
Crowe MacKay LLP
Let's be honest, there are many negative perceptions of internal audit. Whether perceived to waste management's time with rote compliance testing...
Borden Ladner Gervais LLP
The Court of Appeal for Ontario found, in Biancaniello v. DMCT LLP, that a release signed by the parties in settlement of claim relating to accounting services provided by the appellants extended to...
KPMG Luxembourg
Welcome to the final part of our 6-part series of articles about how audit committees ("ACs") can prepare and deal with new legislation.
Finance Malta
The Accountancy Board makes reference to an allegation made in an article that was published in The Malta Independent on Sunday of 14th May, 2017 with the title "Major global bank no longer accepting...
Pinsent Masons LLP
Baker Tilly had argued that the guidance used by the FRC in determining whether a case satisfied the public interest test for proceeding to a formal complaint was unlawful.
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
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.
TMF Group
Brazil is the 2nd most complex jurisdiction for accounting and tax, while Colombia, Argentina, Bolivia and Mexico make the top 15 in TMF Group's Financial Complexity Index 2017.
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
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KordaMentha
Accountants are encouraged to speak up if they uncover or suspect fraud, corruption, bribery or money laundering.
ELIG, Attorneys-at-Law
In joint stock companies, there are three types of audit mechanism, namely (i) statutory audit, (ii) optional audit and (iii) special audit.
Erdem & Erdem Law
The Resolution of the Council of Ministers dated 20.02.2017 and numbered 2017/9956 regarding the Amendment on the Annex to the Resolution on the Import Regime was published in the Official Gazette...
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.
TMF Group
Turkey, Brazil, Greece, Argentina and China among the top 10 most complex jurisdictions in the world for accounting and tax compliance. Cayman Islands, Hong Kong, BVI, UAE rank among the easiest.
Ostrow Reisin Berk & Abrams
When the Financial Accounting Standards Board's (FASB's) new revenue recognition standard was released in 2014...
Gowling WLG
All businesses should prepare for the possibility of a search warrant being executed at their premises by the police or a regulatory authority. One area in particular that ought to be a cause for concern...
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...
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
TMF Group
Brazil is the 2nd most complex jurisdiction for accounting and tax, while Colombia, Argentina, Bolivia and Mexico make the top 15 in TMF Group's Financial Complexity Index 2017.
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