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Searching Content indexed under Accounting and Audit by Withers LLP ordered by Published Date Descending.
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1
US Corporate Law News: FASB Re-Amends Definition Of 'Materiality'
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
United States
20 Sep 2018
2
US Corporate Law News: PCAOB Seeks Public Comment On Its Drafting Five-Year Strategic Plan
On August 10, 2018, the Public Company Accounting Oversight Board released a draft of its five-year strategic plan. For the first time, PCAOB is seeking public comment on the draft plan...
United States
2 Sep 2018
3
Fundraising: New Guidance For Charity Annual Reporting
Last month, the Fundraising Regulator published guidance for charities and auditors on the impact of the Charities (Protection and Social Investment) Act 2016 (the '2016 Act') provisions regarding fundraising.
UK
29 May 2018
4
US Corporate Law News: IRS Adopts New Regulations Governing The Audit Of Tiered Partnerships
On December 19, 2017, the IRS published new regulations implementing a centralized partnership tax audit regime under the Bipartisan Budget Act of 2015.
UK
9 Jan 2018
5
US Corporate Law News: FASB Drops Plan To Conform US GAAP Definition Of Materiality To Judicial Definition
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
United States
30 Nov 2017
6
SEC Approves PCAOB New Auditing Standard Requiring Communication Of 'Critical Audit Matters'
On October 23, 2017, the Securities and Exchange Commission approved new auditing standards for the Public Company Accounting Oversight Board, which had been proposed on July 19, 2017.
United States
15 Nov 2017
7
U.S. Corporate Law News: PCAOB Issues Practice Alert Regarding Audits Of Customer Contract Revenue
The Public Company Accounting Oversight Board (PCAOB) recently issued Staff Audit Practice Alert No. 15.
United States
13 Nov 2017
8
Exchange Of Information And Italians With Overseas Tax Residence: Italian Tax Authorities Gain Significant New Tax Audit Powers
Italy's tax authorities have taken steps to increase the volume of tax investigations it conducts by issuing new guidelines on 'selected lists' of Italians who have relocated their tax residency to a foreign jurisdiction.
Italy
21 Mar 2017
9
SEC Fines Sandridge Energy $1.4 Million For Whistleblower Retaliation, Glass Lewis Updates Proxy Paper Guidelines, And New Revenue Recognition Rules Applicable To Public Entities
The holding by the SEC's fine against SandRidge Energy for its retaliatory actions against a whistleblower and its illegal anti-whistleblower employee separation agreements..
UK
10 Jan 2017
11
Corporate News Roundup 4/25/16: Modernizing Regulation S-K; DOJ Sues ValueAct; PE Funds Found Liable For ERISA Withdrawal Liability; Proposed Amendments To DGCL
In April 2016, the SEC issued a concept release soliciting public comments on modernizing and improving certain business and financial disclosure requirements under Regulation S-K...
United States
4 May 2016
12
National Audit Offices Publishes Report Following Inquiry To Examine Government's Funding Of Kids Company
The National Audit Office ('NAO') has become the latest organisation to conduct an inquiry following the closure of Kids Company.
UK
4 Nov 2015
13
Acccounting And Legacy Income - New SORP
The Charity Commission and the Office of the Scottish Charity Regulator have put out to consultation a draft new Statement of Recommended Practice (SORP) called the Exposure Draft SORP.
UK
27 Aug 2013
14
Conditional Fees, After The Event Insurance And Other Litigation Funding Mysteries - Updated
All businesses and organisations have to deal with disputes from time to time and most will seek successfully to resolve these by negotiation, mediation or informal routes.
UK
19 Aug 2012
15
Income Tax Cap – Update And Frequently Asked Questions
Those following the state of UK giving could be forgiven for having allowed themselves to feel cautiously optimistic during the past two years.
UK
2 May 2012
16
Budget 2012 - A View From Our Charities And Philanthropy Team
For charities and philanthropists, much of the Chancellor’s budget yesterday covered familiar ground; the budget revisits and confirms key changes announced in last year’s budget including a reduced rate of inheritance tax where substantial gifts are made to charity,
UK
4 Apr 2012
17
Do You Need Charity Commission Permission When Legacy Disputes Rear Their Head?
There has been a flurry of correspondence recently about suggestions that Charity Commission permission is required before a charity may bring or defend proceedings relating to legacies.
UK
29 Nov 2011
18
Incentives For Charitable Legacies: New Precedent Clause From
The Chancellor’s March 2011 Budget announced that a reduced rate of inheritance tax (IHT) will be introduced for those who donate 10% or more of their net estate to charity.
UK
28 Nov 2011
19
'Advancement Of Humanism' Accepted As A Charitable Purpose
The Charity Commission has approved the new objects of the British Humanist Association ('BHA'), which include the advancement of Humanism.
UK
14 Nov 2011
20
Revised Charity Commission Guidance
The Charity Commission has released revised guidance entitled ‘Charities and Investment Matters: a guide for trustees’ (CC14).
UK
10 Nov 2011
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