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The Auditing Standards Board ("ASB") of the American Institute of Certified Public Accountants ("AICPA") will review the exposure draft of the proposed Statement on Auditing Standards ("SAS"), Consideration of Fraud in a Financial Statement Audit, at its January 2010 meeting as part of the continuing Clarity Project.

If at first you don’t succeed, try, try again. Well, that is exactly what the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have done with their joint revenue project.

The PCAOB has posted a 2023 audit committee resource that identifies a number of questions that audit committees may want "to consider amongst themselves or in discussions...

Compliance audit season is coming. Is your financial institution ready to face regulatory scrutiny in the wake of TILA-RESPA Integrated Disclosures (TRID) changes?

New owners of upstream sites seeking to participate in the program must notify EPA within nine months after acquiring new facilities.

Our distinguished panelists discuss the challenging interplay between internal audit and white collar investigations. We discuss strategies to ensure that internal audit complements the compliance

Everyone who has worked in or around a dealership knows the business sinks or swims on proper inventory management.

In the spring, we posted about a case involving a heavy dose of makeup. As the summer heat sets in, you may be thinking about a more minimalist approach to your personal care products.

Good morning, and welcome back. This is the sixth edition of OIG Shorts, a publication of Sheppard Mullin's Organizational Integrity Group. Previously, we discussed several practical approaches...

The Office of Federal Contract Compliance Programs issued its FY 2023 Corporate Scheduling Announcement List today.

The SEC recently updated its Compliance and Disclosure Interpretations (C&DIs) on non-GAAP financial measures.

The U.S. Securities and Exchange Commission ("SEC") released its long-awaited proposed rule on the "Enhancement and Standardization of Climate-Related Disclosures for Investors" ("Proposed Rule") on March 21, 2022.

The availability of Employee Retention Credits (ERCs) during the height of the COVID-19 pandemic — particularly the ability to claim advance payments of the credits...

The Bipartisan Budget Act, which President Barack Obama signed into law on Nov. 2, 2015, brings about significant changes to IRS audit procedures for all entities treated as partnerships under federal tax law.

On April 12, 2022, Judge Rachel P. Kovner of the Eastern District of New York granted a motion to dismiss a putative securities class action asserting claims under Section 10(b) of the Securities Exchange Act ...

ISSA 5000 is intended to be adaptable to sustainability information shared by any entity across industry and sector, regardless of the sustainability topic or applicable international reporting framework.

The laws governing partnerships and LLCs have changed, and partnership agreements and LLC operating agreements need to be updated to comply

When I meet with small nonprofit organizations, the common theme is that they lack a large staff to handle finance duties while maintaining strong internal controls.