Accounting Law and Audit Law

On December 29, 2025, the American Institute of Certified Public Accountants Professional Ethics Executive Committee released an exposure draft proposing substantial revisions to its Code of Professional Conduct governing alternative practice structures, which govern investments in accounting firms by private and public investors.

The SEC recently announced a settlement with a major publicly traded agricultural company (the "Company") regarding accounting and disclosure fraud, and filed a complaint against one of the Company's former executives...

2025 saw fundamental shifts in securities enforcement priorities in the first year of the second Trump Administration. The SEC and the financial regulatory landscape enters 2026 amid continued refocusing of policy...

In recent years, the accounting profession has been grappling with a concerning trend: a shortage of skilled workers. According to the American Institute of CPAs (AICPA)...

Cybersecurity breaches concerning workers' personal information and retirement savings have increased liability risks for benefit plans and third-party administrators under federal benefits laws.

FINRA proposed a rule amendment to restrict access to representative- and principal-level qualification scores.

Consider a court case in which one side presents a chart, report, or a video reconstruction that was created entirely by artificial intelligence (AI).

Private companies, family-owned businesses and employee stock ownership plans (ESOPs) face unique challenges when conducting internal investigations. Unlike their public company counterparts, these types of businesses...

Unbiased analysis is paramount in forensic accounting.

The Office of Inspector General's (OIG's) Medicare Advantage Industry Segment-Specific Compliance Program Guidance (MA ICPG) should not be read as a traditional compliance manual or risk inventory.

Under new regulations effective January 1, 2026, California regulators now expect businesses to conduct an annual "cybersecurity audit" that assesses "how the business's cybersecurity program protects personal information ...

Last year, Kutak Rock's public finance tax group worked on about 30 tax-exempt bond issues which were going through IRS audits or "compliance checks" (document requests)...