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Searching Content indexed under Audit by Torys LLP ordered by Published Date Descending.
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SCC: Auditors May Be Liable For Losses Related To Audit Opinions
On December 20, the Supreme Court of Canada (SCC) released its decision in Deloitte & Touche v. Livent Inc. In a 4-3 decision, the majority held that auditors may be liable for losses ...
Canada
3 Jan 2018
2
U.S. Internal Revenue Service Announces Deferred Compensation Audit Initiative
The IRS recently announced that it has started a formal audit initiative to evaluate compliance with the rules for nonqualified deferred compensation.
Canada
21 May 2014
3
SEC Grants Smaller Companies A Year´s Extension For Auditor Attestation
The SEC has granted a one-year extension for smaller public companies to comply with the auditor attestation requirement under section 404 of the Sarbanes-Oxley Act.
Canada
9 Jul 2008
4
Proposed New Requirements For Certification Of Internal Control Over Financial Reporting
Canada’s securities regulators have proposed new requirements for CEO and CFO certifications and related disclosure in management’s discussion and analysis (MD&A) pertaining to internal control over financial reporting.
Canada
28 May 2007
5
SEC Will Issue Further Guidance on Internal Control Rules, but Small Companies Won’t Be Exempt
The SEC announced on May 17, 2006 that it plans to take several steps to improve the implementation of the internal control rules under section 404 of the Sarbanes-Oxley Act of 2002.
Canada
17 Jul 2006
6
SEC and PCAOB Host Public Roundtable on Internal Control
The internal control rules under section 404 of the Sarbanes-Oxley Act of 2002 have been in place for two years in the United States and have generated more controversy than any other corporate governance reform.
Canada
17 Jul 2006
7
Canadian Regulators Will Not Require an Audit of Internal Controls
The Canadian Securities Administrators have announced that they will not mandate auditor attestation of the effectiveness of internal control over financial reporting.
Canada
17 Mar 2006
8
Canadian Regulators Will Not Require an Audit of Internal Controls
The Canadian Securities Administrators have announced that they will not mandate auditor attestation of the effectiveness of internal control over financial reporting.
Canada
 
1 Dec 2005
Sound Document Retention Policies More Important Than Ever
The U.S. Supreme Court has overturned Arthur Andersen’s 2002 criminal conviction for obstructing justice by deliberately shredding documents pertaining to Enron.
Canada
17 Jun 2005
10
Audit Committee Compliance Reviews by Canadian Securities Regulators
Staff of several of the provincial securities regulators announced that they will soon begin compliance reviews of audit committees, focusing on two aspects of the audit committee rule—the composition of the audit committee and its responsibilities.
Canada
11 May 2005
11
Independence of Directors Under Canadian Securities Law
Canadian securities regulators have amended Multilateral Instrument 52-110, Audit Committees, which contains the tests for determining whether directors are independent.
Canada
3 May 2005
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