United States: Accounting and Audit

The following discussion highlights key compliance considerations for both existing pharmacies...

On April 30, 2025, the Financial Services Committee of the U.S. House of Representatives voted to advance a draft bill that would abolish the Public Company Accounting Oversight Board (PCAOB).

Audit season is over — but your work isn't. For your organization, this is the moment to turn regulatory compliance into strategic advantage.

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.

On April 11, 2025, the Division of Corporation Finance issued new compliance and disclosure interpretations (C&DIs), six of which relate to executive compensation clawback disclosures...

Outsourced accounting provides real-time financial data and insights to support agile FP&A.

As President Donald Trump has unveiled wide-ranging tariffs since taking office in January, the money saver's playbook has become clear: Move fast on big-ticket purchases before tariffs made them costlier...

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.