Mondaq All Regions: Accounting and Audit
KordaMentha
Accountants can act as consultants, providing expertise and assistance to lawyers to help settle matters outside court.
Fasken Martineau (French)
On April 25, 2017, the Canadian Securities Administrators (CSA) published a consultation paper to obtain stakeholders' views on introducing enhanced oversight requirements for foreign audit firms.
Finance Malta
The European Court of Auditors plays an important role in overseeing all European Union expenditure - Minister Edward Scicluna.
Wozniak Legal
Internal audits and thorough documentary analyses are often triggered by regulatory investigations, so as to enable companies under inspection to respond to the regulator's demands.
Crowe Horwath
Though the changes may result to a lengthier audit report; these shall further enhance the quality of reporting and provide the user a detailed undestanding of the key risk areas.
Dechert
The ASB of the American Institute of Certified Public Accountants recently released new standards as part of the "Attestation Clarity Project" with the goal of redrafting all its standards "in clarity format" ...
K&L Gates
It is important to note that the new rules require that the audit adjustment be calculated at the partnership level and, in general, without regard to the tax classification, tax assets, or other attributes of the partners.
Orrick
IRC Section 142(d) requires operators of qualified residential rental properties to file Form 8703, Annual Certification of a Residential Rental Project annually.
Ropes & Gray LLP
After more than six years of outreach and public comment, on June 1, 2017, the PCAOB adopted a new auditor reporting standard that, if approved by the SEC, would significantly expand the existing auditor's report.
Brown Smith Wallace
What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...
WilmerHale
SEC Chief Accountant Wesley Bricker recently delivered another speech in which he discussed current issues in financial reporting and highlighted the critical roles that auditors, audit committees...
WilmerHale
Lewis Ferguson, a member of the Public Company Accounting Oversight Board, recently provided guidance to audit committees on how committees might use new, publicly available information regarding other accounting firm(s) that participate in an audit.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Duff and Phelps
Failure to address this sleeping giant suggests continued litigation on Delaware's audit practices despite the changes proposed in S.B 13.
Duff and Phelps
Delaware Unclaimed Property Bill passes both the Senate and the House and is now on the Governor's desk for signature. Action is required if your company is under a Delaware audit.
Duff and Phelps
As part of its simplification initiative, the Financial Accounting Standards Board last March issued new stock based compensation guidance.
BakerHostetler
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new auditor reporting standard...
Morrison & Foerster LLP
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
WilmerHale
In December 2015, the Public Company Accounting Oversight Board (PCAOB) adopted a rule requiring audit firms to file information on Form AP for each public company audit report.
TMF Group
Only Turkey, Brazil, Italy and Greece are more complex for businesses than Vietnam, while China and India also make the global top 10 in the inaugural Financial Complexity Index.
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Crowe MacKay LLP
Let's be honest, there are many negative perceptions of internal audit. Whether perceived to waste management's time with rote compliance testing...
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
Sheppard Mullin Richter & Hampton
The rule does not require "certification" of any kind, either by DoD or any other firm professing to provide compliance, assessment, or certification services for DoD or Federal contractors.
KordaMentha
Accountants are encouraged to speak up if they uncover or suspect fraud, corruption, bribery or money laundering.
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Cadwalader, Wickersham & Taft LLP
The Internal Revenue Service reissued proposed regulations concerning the new centralized partnership audit regime.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
Duff and Phelps
Delaware Unclaimed Property Bill passes both the Senate and the House and is now on the Governor's desk for signature. Action is required if your company is under a Delaware audit.
TMF Group
Only Turkey, Brazil, Italy and Greece are more complex for businesses than Vietnam, while China and India also make the global top 10 in the inaugural Financial Complexity Index.
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