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The Internal Revenue Service (IRS) has proposed regulations to clarify the rules regarding supervisory approval of federal civil tax penalties under IRC Section 6751(b).

The 2017 ATG expands and updates the list of documents for IRS examiners to review in connection with a golden parachute examination.

In a complex reporting environment in which public company filings are highly scrutinized, properly accounting for and disclosing income taxes under ASC 740 is increasingly important for mitigating your risk of restatement...

On December 4, the Department of Defense Office of Inspector General (DoD OIG) issued a "special" Audit Report1 (the Report) that provides insight into common cybersecurity weaknesses...

Here are the steps to a typical BSA audit.

There are several reasons businesses should conduct civil rights audits.

Many companies would like to know whether and to what extent their existing Oracle software product licenses entitle them to use that software in a third-party cloud-hosting environment ...

Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.

The recent Bipartisan Budget Act of 2015 (the "Act") sets forth a new tax audit regime for partnerships (and limited liability companies taxed as partnerships) that will have far-reaching consequences.

On October 31, 2024, the United States Court of Appeals for the Second Circuit revived claims brought under Section 10(b) of the Securities Exchange Act of 1934 ("Exchange Act")...

On May 5, 2022, the U.S. Government Accountability Office (GAO) released a long awaited report scrutinizing the U.S. Department of Education's (ED) oversight of relationships between institutions...

On June 15, 2023, Judge Michael A. Shipp of the United States District Court for the District of New Jersey, in an unpublished opinion...

On December 18, 2020, the Holding Foreign Companies Accountable Act became law. The new law targets foreign public companies whose financial statements are audited...

On July 5, 2023, New York City is poised to begin enforcement of a law initially passed in 2021 that requires employers to take certain steps before implementing an automated employment decision tool (AEDT).

On April 12, 2006, the SEC’s Advisory Committee on Smaller Public Companies maintained the recommendations included in its draft final report to provide Sarbanes-Oxley Act Section 404 relief to smaller public companies.

Customers of Oracle who believe they have been victimized by predatory software audits, VMware overreaches or NetSuite SuiteSuccess failures may have a new tool in their toolbox to combat Oracle and certain of its alleged unfair trade practices.

Between sips of rose at the Cannes Lions Awards in France this week, the ANA revealed a blockbuster report that shames the programmatic advertising industry.