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The Securities and Exchange Commission (SEC) recently announced charges against The Lovesac Company, a publicly traded furniture retailer based in Connecticut...

On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...

SEC Commissioner Hester Peirce urged the International Financial Reporting Standards ("IFRS") Foundation (the "Foundation") not to develop an International Sustainability Standard Board.

The SEC recently requested public comment on the PCAOB’s amendments to (a) conform the board’s rules and forms to the Dodd-Frank Act provisions that authorize the board to oversee the audits and auditors of brokers and dealers that are registered with the SEC and (b) make certain updates and clarifications to the PCAOB’s rules and forms.

On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...

In a recent Section 21(a) Report, the SEC explained that—although tax services and other non-audit services provided by an auditor may be permissible—the way they are provided may adversely affect the auditor’s independence.

This article summarizes key developments in the preparation of audit response letters concerning loss contingencies since the American Bar Association Statement...

As discussed in my previous blog post, the IRS is ramping up compliance audits of governmental hospitals who are exempt under 501(c)3.

Through our Viewpoints series, Riveron experts share their opinions on current topics, business trends, and industry news.

Public companies are required to have an audit committee (due to the Sarbanes-Oxley Act of 2002), and while not required, many not-for-profit organizations have started their own committees as well.

Cash contributions are fundamental sources of revenue for your organization; however, do not underestimate the importance and value of receiving gifts-in-kind.

Sometimes you don’t know who won an appeal until the very last pages of the decision, but not so in "San Allen, Inc. v. Buehrer".

The accounting profession is facing a critical shortage of certified public accountants (CPAs), with more than 73% of accounting students relying on external financial support to obtain their licenses...

If the Delaware Office of Unclaimed Property believes that a person may have filed an "inaccurate, incomplete, or false report," the State Escheator may authorize a "compliance review" under Del. Code Ann. tit. 12, § 1170(b).

If your organization has an existing lease with more than a year or so remaining on the term, you may want to consider approaching your landlord with an offer to restructure the lease.

The Sarbanes-Oxley Act of 2002, as amended, mandates that the Public Company Accounting Oversight Board (PCAOB) inspect registered public accounting firms in both the United States...

The SEC requested comment on a Public Company Accounting Oversight Board ("PCAOB") proposed rule that would implement the Holding Foreign Companies Accountable Act (the "Act") by requiring disclosure.