United States: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
Article
SEC Establishes Financial Reporting And Accounting Unit Within The Division Of Enforcement
The U.S. Securities and Exchange Commission has established a new Financial Reporting and Accounting Unit within its Division of Enforcement, staffed by specialized attorneys and accountants to pursue accounting fraud and financial reporting misconduct. While similar task forces have existed before with modest impact, this dedicated unit may signal increased regulatory scrutiny in an area where other enforcement agencies have reduced their activity. The question remains whether this reorganization will lead
United States Accounting
FH
Foley Hoag LLP
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Audit

Article
SEC Establishes Financial Reporting And Accounting Unit Within The Division Of Enforcement
The U.S. Securities and Exchange Commission has established a new Financial Reporting and Accounting Unit within its Division of Enforcement, staffed by specialized attorneys and accountants to pursue accounting fraud and financial reporting misconduct. While similar task forces have existed before with modest impact, this dedicated unit may signal increased regulatory scrutiny in an area where other enforcement agencies have reduced their activity. The question remains whether this reorganization will lead
United States Accounting
FH
Foley Hoag LLP
Article
Beyond Procurement Fraud: The Invisible Nexus
Organizations face significant financial losses not from traditional procurement fraud, but from hidden relationships and connections they fail to detect. This collection explores emerging threats across multiple domains, from AI-powered cyberattacks exploiting cloud services to procurement vulnerabilities, while examining regulatory changes in healthcare reimbursement, California employment law, and Australian insolvency proceedings.
United States Government
AC
Ankura Consulting Group LLC
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Accounting Standards

Article
SEC Staff Focus On Earnings Call Disclosures
When SEC staff questioned a company's segment reporting after management described the business differently on an earnings call than in SEC filings, it highlighted a growing trend of regulators listening to earnings calls. The company's detailed response explaining why it maintains one reportable segment despite discussing product-level metrics reveals the technical considerations companies must navigate when presenting operational information to investors versus financial reporting requirements.
United States Accounting
BT
Barnes & Thornburg LLP
Article
CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, And 4117
The CAS Board has published a final rule rescinding several Cost Accounting Standards while retaining specific requirements to protect government interests, marking a significant step in aligning CAS with generally accepted accounting principles. The changes will impact how contractors account for compensated personal absence, material acquisition costs, and tangible asset capitalization and depreciation. Contractors directly affected by the rescission of CAS 408 will benefit from an express exemption from
United States Accounting
CM
Crowell & Moring LLP
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Forensic Accounting

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Actuarial Services

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Latest Videos

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