2,126 results found

On November 30, 2004, the Securities and Exchange Commission issued an exemptive order granting certain accelerated filers an additional 45 days to comply with the requirement under Section 404 of the Sarbanes-Oxley Act to provide a management report on internal control over financial reporting and the related independent auditor’s attestation report.

Going into 2020, we expected scrutiny over valuation methods to be one of the top regulatory risks for private funds. With ongoing economic uncertainty applying pressure, the SEC will continue to focus on valuation issues surrounding portfolio investments.

Recently, in connection with the Securities and Exchange Commission's consideration of proposed amendments to the definition of "smaller reporting company," ...

A monthly round-up of space industry developments for the information of our clients and friends.

On June 6, 2023, the Public Company Accounting Oversight Board ("PCAOB") proposed new auditing standards that would substantially broaden auditors responsibilities...

Please join us on Wednesday, Apr 18, 2023, for this webinar on Specific Employment Law Updates and Trends in New York and New Jersey. There will be discussion on the following...

Recent reports show that the number of retirement plan audits by government agencies is increasing.

The CFTC Division of Market Oversight extended previously issued relief to swap execution facilities from certain requirements related to post-execution allocation information.

The PR role replaces and greatly expands upon the "tax matters partner" position under prior law.

CMS said it plans to audit risk-adjustment payments that Medicare Advantage (MA) plans received based on having identified additional diagnoses in beneficiary medical chart reviews.

In turn, many companies do not do a particularly good job of recording employee time, and that gives rise to missing or incomplete records, mistakes, unapproved changes, and many more timekeeping problems.

Many software-solution vendors utilize third-party infrastructure or application programs as frameworks for embedded solutions that they sell to their customers and install on their customers' computers.

Citing rising concern over a "flood" of improper Employee Retention Credit (ERC) claims filed by businesses, many with the assistance of ERC claim promoters...

Deputy Executive Director Greg Matson (a nice guy at heart) announced this week that the Multistate Tax Commission (MTC) has hired its first transfer pricing training consultant and is scheduled to begin training state auditors.

On appeal to the Tribunal, the taxpayer contended that it had revoked its consent to use a test period audit methodology before completion of the audit.

The California Privacy Protection Agency (CPPA) has released its agenda for the September 8 board meeting, which includes (among other topics) presentation of a draft Cybersecurity Audit Regulation...

Yesterday, the U.S. Public Company Accounting Oversight Board ("PCAOB") announced it had secured complete access to inspect and investigate issuer engagements of audit firms headquartered in China...

The 2018 Yellow Book was recently updated and includes a significant change regarding auditor independence.