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Winstead PC
Trust beneficiaries often request a corporate trustee to prepare a statutory accounting. The Texas Trust Code in Section 113.151 provides that a beneficiary may request a written statement of accounts.
Cooley LLP
According to audit firm Deloitte, "[i]nformative climate reporting requires a complex transformation of reporting processes, of data collection, education of the finance function
Cadwalader, Wickersham & Taft LLP
The SEC appointed a new a chair and three new board members to the Public Company Accounting Oversight Board.
WilmerHale
As year-end fast approaches, there has been no shortage of regulatory developments relevant to the upcoming financial reporting season. Several of these developments are summarized below.
Cadwalader, Wickersham & Taft LLP
Mr. Munter also highlighted the importance for audit committees to set the right "tone at the top" as to auditor independence and financial reporting quality.
Cooley LLP
This week, Acting Chief Accountant Paul Munter issued a statement regarding the importance of auditor independence—a concept that is "foundational to the credibility of the financial statements."
K2 Integrity
On the closing day of the third quarter, Company Z's financial team began running the numbers to report to executive leadership and the board on the quarter's progress.
ORBA
Since the outbreak of COVID-19, the restaurant industry has been one of the hardest hit by the pandemic's impacts, leading to spikes in business closures, continued capacity limitations, and ...
Cadwalader, Wickersham & Taft LLP
The FINRA Investor Education Foundation found persistent disparities in taxable investment account ownership among various racial and ethnic groups.
ORBA
The AICPA's Statement on Accounting Standards No. 136 (SAS 136), "Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA...
Morrison & Foerster LLP
In August, the Federal Bar Association Section on Taxation held an informative roundtable on the IRS's new large partnership compliance or LPC program. One of the speakers, Maria Dolan ...
ORBA
The COVID-19 pandemic and ensuing economic crisis have provided harsh reminders of how precarious a not-for-profit organization's financial stability can be.
Cadwalader, Wickersham & Taft LLP
A public accounting firm and three of its partners settled SEC charges for improper professional conduct while competing for selection as an independent auditor for a U.S. publicly traded company.
Groom Law Group
The IRS recently updated its Nonqualified Deferred Compensation Audit Techniques Guide.
Winston & Strawn LLP
On July 7, 2021, the Securities and Exchange Commission (SEC) Asset Management Advisory Committee (AMAC) proposed five recommendations to improve the data and disclosure...
Tactical Law Group LLP
Oracle America Inc. and Oracle International Corporation (collectively "Oracle") have filed a new lawsuit in the Northern District of California against their licensee NEC Corporation of America ("NECAM").
Tactical Law Group LLP
Readers of this blog will remember that I previously posted on the shocking case brought by whistleblower Paul Cimino against IBM arising out of a predatory software audit conducted by IBM...
Cadwalader, Wickersham & Taft LLP
SEC Commissioner Hester Peirce urged the International Financial Reporting Standards ("IFRS") Foundation (the "Foundation") not to develop an International Sustainability Standard Board.
Cadwalader, Wickersham & Taft LLP
The American Institute of Certified Public Accountants ("AICPA") requested feedback on proposed changes to AICPA's "Brokers and Dealers in Securities" Accounting Guide.
WilmerHale
On June 11, 2021, the Securities and Exchange Commission announced its Spring 2021 Unified Agenda of Regulatory and Deregulatory Actions (RegFlex Agenda).
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