6,237 results found

The PCAOB recently released a new Audit Committee Resource, which sets forth questions that audit committee members may want to consider incorporating into their ongoing engagement with auditors.

A recent SEC action is a warning to audit committees to take action in response to recommendations relating to evidence of potential accounting fraud.

If your company has received a letter from the BSA requesting a software audit, you are probably wondering whether you should cooperate or tell the BSA to pound sand.

The Bipartisan Budget Act of 2015 and the Protection of Americans for Tax Hikes Act of 2015 created new audit rules, which will in 2018 replace the current TEFRA regime.

The FASB decided in February to draft a final Accounting Standards Update that will eliminate the special accounting treatment for development stage entities.

On 19 September 2016, the SEC announced that it had reached a settlement with Ernst & Young ("EY") regarding the actions of two audit partners who violated the rules that are designed to maintain...

All plan sponsors should take a proactive approach to employee benefit plans' compliance and identify areas of weakness in their benefit plans.

Almost 11 months ago, the Internal Revenue Service (IRS) released a memorandum regarding the implementation of the Large Partnership Compliance (LPC) Pilot Program, including the identification...

On June 1, the Public Company Accounting Oversight Board unanimously adopted a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms...

On November 8, 2024, without admitting or denying findings, the mainland China-based firm, JTC Fair Song CPA Firm, settled with the PCAOB for repeated violations of PCAOB rules by failing to make requisite filings and for failing to cooperate with an investigation into those reporting violations.

A question included in a recently issued FASB exposure draft could result in the FASB considering additional disclosures about potential and existing litigation ..

As a reminder, investment advisers who are subject to any state registration, renewal or notice filing fees must fund their IARD accounts by December 12 in order to cover such fees.

Last week, the two Republican Commissioners of the SEC availed themselves of the opportunity presented by the ability to comment on the Financial Accounting Foundation's Strategic Plan Draft for ...

Security audits are comprised of methods to evaluate the security of a company's information system.

On December 17, 2012, the SEC issued an order granting approval of the Public Company Accounting Oversight Board’s Auditing Standard No. 16, "Communications with Audit Committees," and related and transitional amendments to PCAOB.

The filing requirements related to foreign investments, bank accounts, assets, or transactions have increased over time, as have the penalties for noncompliance.

Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.