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On June 11, 2021, the Securities and Exchange Commission announced its Spring 2021 Unified Agenda of Regulatory and Deregulatory Actions (RegFlex Agenda).
Mayer Brown
Licensees face financial risk and operational disruption in audits by their software and data vendors. Changes in technology are driving a current surge in those audits.
Cooley LLP
On Friday, the SEC announced that it had "removed" William D. Duhnke III from the PCAOB and designated Duane M. DesParte to serve as Acting Chair, effective Friday.
Alston & Bird
Bracing for the Next Wave of Delaware Unclaimed Property Reform: Review of SB 103 and SB 104.
Thompson Coburn LLP
On March 31, 2021, the U.S. Department of Education's Office of Inspector General published its "Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education...
Ostrow Reisin Berk & Abrams
The COVID-19 pandemic has had a big impact on the way companies conduct business and audit firms are no exception.
Cooley LLP
Warrants are frequently issued in connection with the formation and initial registered offerings of SPACs, but apparently there have been some problems with accounting for some of these warrants...
Cooley LLP
The Department of Education's Office of Inspector General issued the Guide for Compliance Attestations Engagements for Proprietary Schools Expending Higher Education Emergency Relief Fund Grants on March 31.
Cadwalader, Wickersham & Taft LLP
IOSCO emphasized the importance of going concern financial disclosure for public companies during the COVID-19 pandemic.
Ostrow Reisin Berk & Abrams
On March 19, 2021 the Office of Management and Budget (OMB) issued Memorandum M-21-20 that includes a six-month extension (beyond the normal due date) for single audit submissions of organizations...
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed two Implementation Guides for the 2021 U.S. GAAP Financial Reporting Taxonomy.
Drew Eckl & Farnham, LLP
Workers' compensation audits determine the final cost of a workers' compensation policy and can often result in the issuance of an adjusted final bill ranging anywhere from $2,000.00 to...
Cooley LLP
In December 2019, as part of its strategy of enhancing transparency and accessibility through proactive stakeholder engagement, the PCAOB launched an effort to engage with audit committees...
Ostrow Reisin Berk & Abrams
Congratulations. You and your organization have made it to 2021. Although I am sure it has taken a lot of time, talent and effort, you and your organization have a lot to be proud of.
Cadwalader, Wickersham & Taft LLP
SIFMA Opposes Proposal to Shift CAT Data Breach Liability Away from SROs.
Burr & Forman LLP
PPP loans received by individuals and businesses under the CARES Act will be audited ("reviewed") by the SBA.
Jones & Keller PC
On September 1, 2020, as a first step in its stated intention to increase Partnership audits in 2021, the Internal Revenue Service added a new section, BBA Centralized Partnership Audit Regime...
With 2021 now upon us, companies, auditors and audit committees are gearing up for another annual reporting season, coming off of one of the more turbulent years in recent history, ...
Cooley LLP
In this new Bulletin, consultant Protiviti identifies key issues for the 2021 audit committee agenda and—no surprise—at least half reflect the impact of COVID-19.
Cadwalader, Wickersham & Taft LLP
The officials stated that the observed limitations extend to the auditing of Hong Kong-based firms, insofar as the operations of their audit clients are located in mainland China.
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