North America: Accounting and Audit

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.

In Fir Tree Capital Opportunity Master Fund v. Anglo Irish Bank Corporation Limited (November 28, 2011)

On May 17, 2011, Texas Governor Rick Perry signed Senate Bill No. 782 into law, thereby making Texas the fifth state to adopt a version of the 2010 uniform amendments to the 1998 version of Article 9 of the Uniform Commercial Code ("Revised Uniform Article 9").

On June 17, 2009, the Obama administration released extensive proposals to change the financial services regulatory regime in the United States.

Many diverse industries are populated by businesses that operate “two-sided platforms.” These businesses serve distinct groups of customers who need each other in some way, and the core business of the two-sided platform is to provide a common (real or virtual) meeting place and to facilitate interactions between members of the two distinct customer groups.

Online advertising has grown rapidly in the last decade. It now accounts for almost a seventh of all advertising spending and contributes to the preponderance of revenues for most websites. It is projected to increase sharply as more consumers spend time online on their personal computers and as additional devices such as mobile phones and televisions are connected to the web.

Few states have deregulated basic telephone service. The underlying rationale seems to be the concern that subsets of the population—e.g., people subscribing only to plain old telephone service (POTS), or those in more rural areas—have no real competitive options and thus would face significantly higher rates.

Shortly following its announcement of sweeping changes to RADV audits, CMS shared industry guidance last week regarding upcoming...

The client is a subsidiary of a US-based company and sells glucose monitoring and diabetes management products. The client was part of a major divestiture at a global level in the year 2019-20.

The business landscape has recently witnessed a marked increase in Adobe License Compliance Audit notifications, reflecting a 30% surge in compliance audit activity.