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Searching Content indexed under Accounting and Audit by Shearman & Sterling LLP ordered by Published Date Descending.
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1
BEIS Committee Publishes Government Response To Report On Future Of Audit
On 7 June BEIS published the Government's response to the Committee's report on the future of audit mentioned above. The Government's response to many of the recommendations is that they are currently,
UK
29 Jul 2019
2
BEIS Committee Published Report Following Its Inquiry Into The Future Of Audit
On 2 April 2019, the BEIS Committee published a report following its inquiry into the future of audit setting out its recommendations for audit reform. We discussed the BEIS Committee's inquiry
UK
29 Jul 2019
3
Accounting Directive: European Parliament Resolution On Proposed Country-By-Country Tax Reporting Directive
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
European Union
25 Jul 2019
4
Governance & Securities Law Focus: Asia Edition, February 2019
In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
Worldwide
19 Feb 2019
5
Hampton-Alexander Publishes Third Annual Report On Improving Gender Balance In FTSE Leadership
On 13 November 2018, Hampton-Alexander published its third annual report on improving gender balance in FTSE leadership, assessing the progress that has been made since its predecessor,
United States
1 Feb 2019
6
FRC Publishes Review Of Reporting By Smaller Listed And AIM Companies
On 6 November 2018, the FRC published a report aimed at encouraging better reporting by allowing users to access the quality of management's decisions.
United States
1 Feb 2019
7
FRC Launches Project To Reconsider Purposes Of Corporate Reporting
On 30 October 2018, the FRC launched a project which will review current financial and non-financial reporting practices, consider what information shareholders and other investors require,
United States
1 Feb 2019
8
BEIS Announces Independent Review Of UK Audit Standards
On 18 December 2018, BEIS announced an independent review into the quality and effectiveness of the U.K. audit market, which will build on the CMA's market study and the findings of the Kingman review
UK
31 Jan 2019
9
CMA Publishes Update Paper On Statutory Audit Proposed Reforms To Improve Competition
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
United States
31 Jan 2019
10
FRC Publishes Final Report Of The Kingman Review (Corporate Aspects)
On 18 December 2018, the Department for Business, Energy and Industrial Strategy ("BEIS") published the final report of the Kingman review.
UK
30 Jan 2019
11
BEIS Committee Launches Inquiry On The Future Of Audit
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
United States
30 Jan 2019
12
CMA Launches Market Study Into Statutory Audit Market
On 9 October 2018, the Competition and Markets Authority (CMA) launched a market study into the statutory audit market.
UK
30 Jan 2019
13
European Commission Publishes Final Draft Commission Delegated Regulation On The Specification Of A Single Electronic Reporting Format
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
European Union
30 Jan 2019
14
European Central Bank Publishes Final First Chapter Of Its Guide To Internal Models
On November 15, 2018, the European Central Bank published the final first chapter of its guide to internal models.
European Union
28 Nov 2018
15
California Enacts New Partnership Audit Rules
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.
United States
3 Oct 2018
16
Northern District Of Texas Dismisses With Prejudice Accounting-Related Claims For Failure To Adequately Allege Scienter
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 ...
United States
19 Sep 2018
17
Tennessee District Court Pares Exchange Act Claims Against Accounting Company, Dismissing Scheme Liability Claims
On August 2, 2018, Chief Judge Thomas A. Varlan of the United States District Court for the Eastern District of Tennessee dismissed in part a putative securities class action against KPMG ...
United States
13 Aug 2018
18
Center For Audit Quality Publishes Roadmap Of Non-GAAP Financial Measures For Audit Committees
On 16 March 2018, the Center for Audit Quality (CAQ) published Non-GAAP Measures: A Roadmap for Audit Committees (Roadmap) to serve as a guide to audit committees on advancing their oversight and involvement ...
United States
3 Aug 2018
19
US Commodity Futures Trading Commission Approves Proposed Amendments To Self-Regulatory Organization Surveillance Programs For Futures Commission Merchants
On June 28, 2018, the CFTC proposed to simplify its standards for a self-regulatory organization's financial surveillance program for futures commission merchants.
United States
25 Jul 2018
20
FRC Publishes Report On Digital Future Of Corporate Reporting
On 13 December 2017, the FRC's Financial Reporting Lab announced publication of its report on the digital future of corporate reporting.
UK
28 Feb 2018
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