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  • Article

    Last Week's Budget Bill Drastically Changed The Audit Rules For Partnerships

    The Bipartisan Budget Act of 2015 ..
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Focus On Tax Controversy And Litigation - February 2016

    The Bipartisan Budget Act of 2015 (the "BBA"), which was signed into law in November 2015, includes sweeping changes to the rules governing federal tax audits of entities treated as partnerships...
    United StatesTax
    A&O Shearman
    A&O Shearman
  • Article

Help I’m Being Audited! The Many Ways to Pay

As part of our ongoing series covering the audit process, this article focuses on the payment stage of the exam and the courses of action available to taxpayers. Whether an audit is big or small, the fundamental procedures are the same.
United StatesTax
WTAS
WTAS
  • Article

    Last Week's Budget Bill Drastically Changed The Audit Rules For Partnerships

    Last week, President Obama signed into law the Bipartisan Budget Act of 2015.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Lights, Camera, Audit: High-Income Taxpayers, Partnerships, Corporations, And Promoters Headline Recently Announced IRS Enforcement Priorities

    The Inflation Reduction Act of 2022 (IRA), passed into law on August 16, 2022, represented a shift in the world of U.S. federal tax enforcement. This shift—or as most might suggest...
    United StatesTax
    Winston Taylor
    Winston Taylor
  • Article

    DOL Releases Cybersecurity Best Practices Guidance For Protecting Retirement Benefits

    For the first time, the U.S. Department of Labor's (DOL) Employee Benefits Security Administration (EBSA) has released cybersecurity guidance aimed at protecting workers' retirement benefits.
    United StatesTechnology
    Holland & Knight
    Holland & Knight
  • Article

    Protection Of Databases

    United StatesTransport
    Wilmer Cutler & Pickering
    Wilmer Cutler & Pickering
  • Article

    NYC Soon To Enforce AI Bias Law, Other Jurisdictions Likely To Follow

    New York City's Department of Consumer and Worker Protection (DCWP) is expected to begin enforcing the City's novel artificial intelligence (AI) bias audit law on July 5, 2023.
    United StatesTechnology
    WilmerHale
    WilmerHale
  • Article

    Accelerated Filing Deadlines for Quarterly and Annual Reports and Disclosure Concerning Website Access to Reports

    United StatesAccounting and Audit
    Bingham McCutchen
    Bingham McCutchen
  • Article

    CAMs May Be Coming, But In The EU, KAMs Have Already Arrived

    Essentially, the concept is intended to capture the matters that kept the auditor up at night, so long as they meet the standard's criteria.
    United StatesAccounting and Audit
    Cooley LLP
    Cooley LLP
  • Article

    Center For Audit Quality Publishes Roadmap Of Non-GAAP Financial Measures For Audit Committees

    On 16 March 2018, the Center for Audit Quality (CAQ) published Non-GAAP Measures: A Roadmap for Audit Committees (Roadmap) to serve as a guide to audit committees on advancing their oversight and involvement ...
    United StatesAccounting and Audit
    A&O Shearman
    A&O Shearman
  • Article

    Delaware Department Of State's Latest Round Of Unclaimed Property VDA Invitations

    The Delaware Secretary of State will send approximately 200 unclaimed property voluntary disclosure agreement invitations to Delaware incorporated companies throughout the United States within the next few days.
    United StatesAccounting and Audit
    Duff and Phelps
    Duff and Phelps
  • Article

    Deloitte Looks At First Round Of Cams

    AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
    United StatesAccounting and Audit
    Cooley LLP
    Cooley LLP
  • Article

    Drafting And Negotiating Effective Audit Provisions

    Drafting an effective audit provision in a legal contract is essential to ensuring both transparency and accountability in business relationships.
    United StatesAccounting and Audit
    Outside GC
    Outside GC
  • Article

    Due Diligence Can Avert Issues With Retirement Plans

    Employers who run retirement plans should periodically do system-wide due diligence to make corrections. Errors happen, from simple clerical mistakes to systematic failures in the record-keeping system.
    United StatesAccounting and Audit
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    FASB Revises The Definition Of A Business In U.S. GAAP

    The change is expected to reduce the number of transactions that qualify as business combinations versus routine deals involving assets.
    United StatesAccounting and Audit
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    HEERF Audit Guide And Webinar Recording Now Available

    On March 31, 2021, the U.S. Department of Education's Office of Inspector General published its "Guide for Compliance Attestation Engagements of Proprietary Schools Expending Higher Education...
    United StatesAccounting and Audit
    Thompson Coburn LLP
    Thompson Coburn LLP
  • Article

    How Long Does It Take To Resolve A BSA Audit?

    Receiving a BSA audit letter demanding that a company perform an internal audit or face potential litigation usually results in disruption of normal business activities.
    United StatesAccounting and Audit
    Kirkpatrick Law PC
    Kirkpatrick Law PC
  • Article

    Is Your 501(c)(3) Audit-Ready?

    In the wake of the Trump Administration's recent scrutiny of various nonprofit organizations, including Harvard University, and threats to revoke organizations' tax-exempt status...
    United StatesAccounting and Audit
    Crowell & Moring LLP
    Crowell & Moring LLP
  • Article

    PCAOB Requests Public Comment On Strategic Priorities In First Open Meeting Under Chairman Logothetis

    At its first open meeting under newly appointed Chairman Demetrios (Jim) Logothetis, the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”)...
    United StatesAccounting and Audit
    WilmerHale
    WilmerHale
  • Showing 921–940 of 2126 results

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