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The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.

For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...

At the recent 2019 AICPA Conference on Current SEC and PCAOB Developments, representatives of the SEC provided updates on a number of emerging issues

As we have previously blogged, public companies are now required to describe critical audit matters (CAMs) in their publicly filed auditor reports.

More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement

Driven by Environmental, Social and Governance (ESG) commitments made by organizations, sustainability and ESG disclosures are increasingly important for today's society and stakeholders.

In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.

The United States Supreme Court has granted certiorari to decide whether the sale of a debtor’s assets prior to plan confirmation is exempt from state stamp or similar taxes.

An HHS Office of Inspector General audit of Methodist Hospital in San Antonio reveals how a review of just 100 claims led to a $12.4 million overpayment recommendation through statistical extrapolation. The audit targeted specific high-risk billing areas including Inpatient Rehabilitation Facility claims, certain diagnosis-related groups, and outpatient billing patterns, uncovering documentation and coding compliance issues that hospital leadership should examine within their own Medicare claims.

The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.

In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...

In the first internal agency directive during Jenny Yang's tenure as director, the Office of Federal Contract Compliance Programs (OFCCP) issued Directive 2022-01, entitled "Pay Equity Audits" on March 15, 2022.

In a recent publication, the Public Company Accounting Oversight Board ("PCAOB") Staff shares some initial observations regarding Critical Audit Matters ("CAMs") implementation.

In May, the Public Company Accounting Oversight Board ("PCAOB") posted a preview of its staff's observations made in relation to audits conducted in 2018.

In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)

The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.

On October 23, 2017, the Securities and Exchange Commission approved the Public Company Accounting Oversight Board's ("PCAOB") proposal to adopt a new auditing standard, AS 3101.