United States: Accounting Standards

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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.

Q3 2025 Accounting Advisory Guide: SPACs Rebound While Regulatory Priorities And Software Cost Rules Evolve

For accounting leaders and financial reporting teams, Riveron accounting advisory professionals round up the latest insights, examine evolving accounting standards...

United States Accounting

R

Riveron

Bridging The SaaS Security Divide: Introducing The SSCF Framework

The widespread adoption of software-as-a-service (SaaS) has transformed business operations while also introducing new layers of security complexity.

United States Technology

KR

Kaufman Rossin

New U.S. Law's Family-Focused Savings Benefit: Will It Catch On?

Earlier this summer, Republican legislators passed — and President Donald Trump signed — H.R. 1, which includes a pilot savings plan offering tax-advantaged investment accounts for all U.S. children born between 2025 and 2028.

United States Government

KR

Kaufman Rossin

Tricky Compliance Issues For Companies When An Executive Terminates Employment: Public Company Compensation Considerations

When an executive or other senior-level employee terminates employment, employers must address the tax, equity, and benefits issues that may arise in connection with the employee's...

United States Commercial

FL

Foley & Lardner

Responses To The SEC's Concept Release On Foreign Private Issuer Eligibility

United States Commercial

MB

Mayer Brown

GHG Protocol Announces ISO Partnership To Develop Unified Carbon Accounting Standards

United States Environment

BD

Beveridge & Diamond

10 Common Public Audit Mistakes That Could Delay Your Timeline

United States Accounting

MG

MGO CPA LLP

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

Client Spotlight: A&A CPA, LLC (Video)

United States Accounting

KR

Kaufman Rossin

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Partnership Representative Extended Deadline Approaching

United States Tax

MG

Maples Group

Significant Industry Victory In Federal Offshore Royalty Dispute

United States Accounting

HH

Holland & Hart

Delaware Law Alert: What To Keep In Mind For Your Next Purchase Price Adjustment Provision

United States Accounting

MB

Mayer Brown

Treasury Department Seeks Comment On Methods To Detect Illicit Activity Involving Digital Assets

United States Finance

GP

Goodwin Procter LLP

Arbitration Essentials: How To Initiate And Navigate An International Arbitration, Part 2: Hearings

United States Litigation

J

JAMS

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

J

JAMS

California Air Resources Board Publishes Draft SB 261 Guidance

United States Commercial

RG

Ropes & Gray LLP

Silicon, Sanctions And Security: How National Security Laws Are Reshaping The Semiconductor Industry (Video)

United States Government

FL

Foley & Lardner

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

PCAOB Delays Implementation Of QC 1000 Until December 2026

The Public Company Accounting Oversight Board (PCAOB) announced yesterday that the effective date for QC 1000, A Firm's System of Quality Control, would be delayed until December 15, 2026...

United States Accounting

W

WilmerHale

Deals Turned Sour – When Post-Closing Performance Does Not Meet Pre-Closing Expectations

Prior to acquiring a business, a buyer often performs due diligence and analyzes the company's historical financial results. Following the closing of the deal, the company's reported performance...

United States Commercial

AM

Alvarez & Marsal

Unlocking Value In The MedSpa Sector: A Financial Due Diligence Perspective

The medical spa (medspa) industry is experiencing a surge in consumer demand, driven by evolving beauty standards, wellness trends, and the rise of cash-pay healthcare models.

United States Finance

AC

Ankura Consulting Group LLC

Accounting Tips For Startups: Setting Up Financial Systems For Success

Starting a business is exciting, but it's easy for accounting to fall to the bottom of the to-do list in the rush to develop products and build a customer base.

United States Accounting

MG

MGO CPA LLP

Partnerships Gain CAMT Alternative

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

4 Critical Tax And Accounting Considerations For Cannabis And Hemp Contract Manufacturing Arrangements

United States Cannabis

MG

MGO CPA LLP

EBA's Draft Regulatory Technical Standards Elaborate On Requirements For EU Branches Of Non-EU Banks

United States Finance

AO

A&O Shearman

FERC Enforcement Expands Its Name; But Will It Expand Its Work?

United States Accounting

SJ

Steptoe LLP

Navigating Q2 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

SEC Names Acting Chair Of The PCAOB

United States Commercial

GP

Goodwin Procter LLP

Beyond External Audits: Understanding When And Why Organizations Need Forensic Auditors

United States Accounting

AC

Ankura Consulting Group LLC

Comment Letter On FASB Agenda Consultation

United States Accounting

R

Riveron

PCAOB Survives And Continues To Share Guidance With Audit Committees

United States Accounting

W

WilmerHale

Key Tax Provisions Of The 'One Big Beautiful Bill' – What CFOs And Accounting Teams Should Know

United States Tax

R

Riveron

Beyond External Audits: Understanding When And Why Organizations Need Forensic Auditors

Although external and forensic auditors often hold similar qualifications — typically as certified public accountants — and share a common understanding of foundational concepts like sampling...

United States Accounting

AC

Ankura Consulting Group LLC

Comment Letter On FASB Agenda Consultation

Riveron comments on Agenda Consultation [file Reference No. 2025-ITC100]: In June 2025, Riveron responded to the Financial Accounting Standards Board (FASB) invitation to comment on its Agenda Consultation.

United States Accounting

R

Riveron

PCAOB Survives And Continues To Share Guidance With Audit Committees

Despite the future of the Public Company Accounting Oversight Board coming under threat, the PCAOB continues to release guidance, implement rules, conduct inspections and pursue enforcement actions.

United States Accounting

W

WilmerHale

Key Tax Provisions Of The 'One Big Beautiful Bill' – What CFOs And Accounting Teams Should Know

Business leaders, tax department heads, and other accounting professionals are moving swiftly to understand the implications of the latest tax

United States Tax

R

Riveron

SEC Reevaluates Controversial Market Surveillance Tool Amid Legal And Industry Pushback

United States Commercial

AP

Anderson P.C.

Supreme Court Urged To Hear Case With Potential To Alter Materiality Standard For Alleging Securities Fraud Against Auditors

The Supreme Court is currently deciding whether to hear a case that could have significant implications for auditors, law firms, and other professional services companies...

United States Accounting

BS

Ballard Spahr LLP

Comment Letter On FASB Proposed – Accounting For And Disclosure Of Intangibles

After thoroughly reviewing comments and making any necessary revisions, the FASB may issue the final accounting standards updates.

United States Accounting

R

Riveron

Seamless Audit, Tax, And Advisory Support During Peak Workload Periods

A US-based, innovation-focused CPA firm experienced a sharp rise in audit and tax engagements during its peak season. Internal bandwidth was limited, and there was a pressing need for technically sound...

United States Accounting

Nexdigm USA

Can Companies Use "Mass Balance Accounting" To Substantiate Green Claims?

VThe International Bottled Water Association (or "IBWA") challenged over 50 express and implied claims by Boxed Water is Better (or "BWIB"), suggesting that boxed water is better for the environment.

United States Accounting

KD

Kelley Drye & Warren LLP

Provided Financial Due Diligence Shared Services As An Extended Team To Support The Global Transactions

United States Accounting

Nexdigm USA

Part I: Being An Expert Is A Lonely Business (Podcast)

United States Litigation

HK

Holland & Knight

IFRS vs ASC Valuation Perspective

United States Accounting

Nexdigm USA

SEC Issues New C&DIs Re: Compensation Clawback Disclosures And De-SPACs

United States Commercial

FH

Foley Hoag LLP

How Outsourced Accounting Can Strengthen Your FP&A Strategy

United States Accounting

MG

MGO CPA LLP

Multimillionaires Might Face Higher Taxes Under Trump. Here Are The Money Moves They Could Make Now To Trim Their Tax Bill.

United States Tax

KR

Kaufman Rossin

AI Empowers Law And Accounting Firms To Deliver Speedier Services

United States Accounting

KR

Kaufman Rossin

Participations In The Fund Finance Market

United States Finance

MB

Mayer Brown

Is Your 501(c)(3) Audit-Ready?

United States Accounting

CM

Crowell & Moring LLP

PCAOB Overreach – Proposal To Expand Secondary Liability Exposes Potentially Fatal Lack Of Statutory Authority

United States Commercial

FH

Foley Hoag LLP

Automobile Parts—Import Adjustment Offset To Section 232 Duties

United States International

PC

Perkins Coie LLP

GAO and OIG to Investigate the CFPB's Recent Staff Reductions

United States Finance

HK

Holland & Knight

Subleasing Your Office Space? You May Have Triggered An Impairment Of Right-of-Use Assets

United States Accounting

ML

Marcum

Comment Letter On The Proposed Accounting Standards Update For Environmental Credit Programs

United States Accounting

R

Riveron

2025 Best-In-State CPAs

United States Accounting

KR

Kaufman Rossin

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Latest Videos

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KR

Kaufman Rossin

How Should Accountants Respond To Subpoenas (Video)

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Wilson Elser Moskowitz Edelman & Dicker LLP

Startups: How To Avoid Fundraising, Legal, And Accounting Pitfalls (Video)

FL

Foley & Lardner

Coronavirus Market Volatility – Goodwill Impairments Should Not Be A Foregone Conclusion (Video)

Da

Duff and Phelps

How To Prepare To Sell Your Business - Part 2 (Video)

BF

Berman Fink Van Horn P.C.

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