Topic
Audits
357 published works
Pharmacy & Healthcare Legal Blog
The importance of keeping your CSOS records ….and other DEA audit issues with CSOS
I recently had an unusual DEA audit, after conclusion of which the DEA decided to penalize my client for not keeping CSOS records for 3 years. Why did I call…
Medicaid & Medicare: A Legal Blog
TPE and Prepay Audits: Speak Softly, But Carry a Big Stick
Audits have now resumed to 100% capacity – or even 150% capacity. All audits that were suspended during COVID are reinstated. As you all know, RAC and MAC audits were…
Gov Con Employment Exchange
That’s A Wrap: OFCCP Regional Director Panel Closes Out the 2021 NILG National Conference
The final day of the 2021 NILG National Conference ended on a high note with presentations from, and panel discussions with, OFCCP Regional Directors Melissa Speer (SWARM), Aida Collins (SE),…
Litigation Finance Journal
LCM Funds Carillion Claim against KPMG
By John Freund
Litigation Capital Management is providing capital in a High Court claim against KPMG. The case revolves around KPMG’s audits of Carillion’s financials amid losses of GBP 250 million. This content…
China Law Insight
债券纠纷中介机构民事责任应对：应区分发行人会计责任与中介机构的审计责任
By King & Wood
债券纠纷中，因财务信息虚假陈述的案件十分常见。有观点认为，如果发行人财务信息存在虚假陈述的情形，会计师事务所应与发行人一起承担连带责任。这一观点将会计师事务所的审计行为等同于发行人的会计行为，混淆了发行人的会计责任与中介机构的审计责任。本文拟从区分会计与审计的角度，梳理债券纠纷中会计师事务所的民事责任的认定问题。
SEC Actions
Is a Proper Audit Possible of China Operations?
The Public Company Accounting Oversight Board published a proposed rule designed to create a framework for determinations to be made under the Holding Foreign Companies Accountable Act passed last year…
Corporate and Securities Law
PCAOB Releases 2021 Audit Committee Resource
Global Regulation Tomorrow
Primary Market Bulletin 33
On 29 March 2021, the FCA published issue 33 of Primary Market Bulletin. In this issue the FCA covers: Brexit-related changes for EEA audit firms. Information on Short Selling Regulation…
Corporate and Securities Law
SEC Adopts Interim Amendments for the Holding Foreign Companies Accountable Act
Down the Wire
Restoring Trust in Audit and Corporate Governance: Consultation
Directors' reporting and the statutory audit have taken a battering in light of recent corporate catastrophes such as Thomas Cook Group plc, Carillion plc and BHS. In response, the government…