United States: Accounting and Audit

On August 20, 2025, the Louisiana Department of Environmental Quality ("LDEQ" or "the Department") published a notice in the Louisiana Register announcing proposed...

A financial statement audit evaluates whether a company's financials are fairly presented in accordance with applicable accounting standards.

Want to know where specialty tax providers can plug in to help your clients—and where they don't? These frequently asked questions provide clarity for accountants...

The U.S. Supreme Court in RadLAX Gateway Hotel, LLC v. Amalgamated Bank

In a unanimous decision, on May 29, 2012, the Supreme Court of the United States upheld an important protection against "cramdown" afforded to lenders in Chapter 11 cases.

On May 29, 2012, the U.S. Supreme Court, in a unanimous decision, resolved a high-profile circuit split regarding the right of secured creditors to credit bid in an asset sale under a chapter 11 plan.

A financial statement audit evaluates whether a company's financials are fairly presented in accordance with applicable accounting standards.

Hearings, rulings and speeches, oh my (to paraphrase and with apologies to The Wizard of Oz). During the back half of last week, there were "anti-ESG" hearings in the House of Representatives...

For CPA Judith Aburmishan, complex client audits once meant difficult choices — refer work out and risk losing clients, or struggle without the right expertise.

Nonprofit organizations that sponsor retirement plans such as 401(k) and 403(b) plans are subject to two separate, but related, newly finalized U.S. Department of Labor regulations regarding disclosure of retirement plan fees that will become effective soon: (1) vendor-to-plan disclosure, and (2) plan-to-participant disclosure.

In the nearly seven years since the United States Bankruptcy Code was amended to include a new Chapter 15 to address cross-border insolvencies.

The IRS has finalized regulations (T.D. 9582) regarding whether the order in which a trust or estate distributes income to charity under its governing instrument will be respected for federal income tax purposes.