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If your not-for-profit organization receives Federal awards, you will need to determine whether your entity is a recipient, a subrecipient or a vendor.

Audit Analytics has published its annual review of financial restatements, which this year covered a 17-year period.

In June 2024, the Center for Audit Control (the "CAQ") released its report entitled "Financial Restatement Trends in the United States: 2013 – 2022,"...

As software audits increasingly become a way for software publishers to increase revenue, it is more important than ever to ensure that after a company has invested effort into resolving an audit...

Section 11 of the Securities Act imposes liability for underwriters, directors and others involved with a public securities offering.

On July 23, 2025, the Internal Revenue Service ("IRS") issued interim guidance for Large Business & International Division ("LB&I") audit procedure. The IRS announced three major changes: (1) the Acknowledgement...

It isn't always a major problem that causes a medical practice to lose money. Sometimes a steady drip of small losses — a little bit here, a little bit there — adds up to a big problem.

I am a partner in Scott & Scott, LLP a firm that focuses on technology law matters in Southlake, Texas.

The SEC recently issued an order approving the PCAOB’s budget for 2014 and expressing support for the PCAOB’s near-term priority projects as articulated in the PCAOB’s five-year strategic plan.

The client is a subsidiary of a US-based company and sells glucose monitoring and diabetes management products. The client was part of a major divestiture at a global level in the year 2019-20.

Change can often be the bridge between challenge and opportunity. While sometimes seen as an obstacle to overcome, change presents organizations with the opportunity to improve established processes.

On 13 August 2013, the Public Company Accounting Oversight Board ("PCAOB") proposed two new auditing standards for expanded language in the auditor’s report:

The Public Company Accounting Oversight Board (PCAOB) recently released for public comment a draft five-year strategic plan for 2022-2026, setting forth targeted objectives that are ...

The Acting Chief Accountant of the Securities and Exchange Commission, Paul Munter, recently released a statement regarding critical points to consider when contemplating an audit firm restructuring.

The SEC has established a specialized Financial Reporting and Accounting Unit within its Division of Enforcement, signaling renewed focus on accounting fraud and financial reporting misconduct. Led by Timothy Zimmerman and staffed with attorneys and accountants possessing specialized expertise, this unit aims to crack down on bad actors in the accounting and auditing profession. The move reflects Chair Paul S. Atkins' emphasis on returning to core accounting principles and protecting investors through rigor

Many software copyright infringement claims are resolved informally and often the terms are set forth in a settlement agreement.