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Cadwalader, Wickersham & Taft LLP
The FINRA Investor Education Foundation found persistent disparities in taxable investment account ownership among various racial and ethnic groups.
Ostrow Reisin Berk & Abrams
The AICPA's Statement on Accounting Standards No. 136 (SAS 136), "Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA...
Morrison & Foerster LLP
In August, the Federal Bar Association Section on Taxation held an informative roundtable on the IRS's new large partnership compliance or LPC program. One of the speakers, Maria Dolan ...
Ostrow Reisin Berk & Abrams
The COVID-19 pandemic and ensuing economic crisis have provided harsh reminders of how precarious a not-for-profit organization's financial stability can be.
Cadwalader, Wickersham & Taft LLP
A public accounting firm and three of its partners settled SEC charges for improper professional conduct while competing for selection as an independent auditor for a U.S. publicly traded company.
Groom Law Group
The IRS recently updated its Nonqualified Deferred Compensation Audit Techniques Guide.
Winston & Strawn LLP
On July 7, 2021, the Securities and Exchange Commission (SEC) Asset Management Advisory Committee (AMAC) proposed five recommendations to improve the data and disclosure...
Tactical Law Group LLP
Oracle America Inc. and Oracle International Corporation (collectively "Oracle") have filed a new lawsuit in the Northern District of California against their licensee NEC Corporation of America ("NECAM").
Tactical Law Group LLP
Readers of this blog will remember that I previously posted on the shocking case brought by whistleblower Paul Cimino against IBM arising out of a predatory software audit conducted by IBM...
Cadwalader, Wickersham & Taft LLP
SEC Commissioner Hester Peirce urged the International Financial Reporting Standards ("IFRS") Foundation (the "Foundation") not to develop an International Sustainability Standard Board.
Cadwalader, Wickersham & Taft LLP
The American Institute of Certified Public Accountants ("AICPA") requested feedback on proposed changes to AICPA's "Brokers and Dealers in Securities" Accounting Guide.
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.
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