The Office of Foreign Labor Certification (the FLC Office) under the U.S. Department of Labor recently published data regarding the use of the H-1B program for the first two quarters during the current, Fiscal Year 2016.

On February 16, 2010, the Pennsylvania Supreme Court issued an opinion of first impression under Pennsylvania law as to whether an imputation-based "in pari delicto" defense in an auditor-liability context may be asserted.

As a result of limited authoritative literature under United States ("U.S.") Generally Accepted Accounting Principles ("GAAP"), there has been a perception that significant diversity in the accounting for uncertain tax positions in the practice has developed over time.

By now many multinational companies have begun the process of addressing how Financial Accounting Standards Board Interpretation No. 48 ("FIN 48") will apply to their global business.

The Court of Appeal for Ontario recently addressed the issue of auditor's liability, post-Livent, in Fairfield Sentry Ltd. v PricewaterhouseCoopers LLP, 2018 ONCA 696.