Topic
Audits
357 published works
The CPA Desk
Employee Benefit Plan Audits: Correcting Operational Mistakes
By PKF Texas
https://youtu.be/vtYUD6jGiS4 Greg: This is PKF Texas, the Entrepreneur's Playbook. I'm Greg Price, Director of Consulting Solutions and I'm here again with Sonia Freeman, a director and our audit practice leader…
The Right Coast
James Bovard: A Brief History of IRS Political Targeting – WSJ.com
Many Republicans are enraged over revelations in recent days that the Internal Revenue Service targeted conservative nonprofit groups with a campaign of audits and harassment. But of all the troubles…
China Law Update Blog
Between Mortar and Pestle: SEC Pressure Grinds Auditors Against PRC State Interests
Comity among US and Chinese regulators may top this New Year’s wish list for United States-listed companies in China. After a failed six-month pursuit of a diplomatic solution, the SEC…
Securities Law Prof Blog
SEC Approves 2013 PCAOB Budget
The SEC approved the 2013 budget of the Public Company Accounting Oversight Board (PCAOB) and the related annual accounting support fee as required by the Sarbanes-Oxley Act of 2002. The PCAOB…
Securities Compliance Sentinel
Auditors And Accountants Need To Be Skeptical in Their Reviews
In early December, the PCAOB issued a release indicating that accounting and auditing professionals need to be skeptical regarding their work. The PCAOB is suggesting that professionals in the accounting and…
Securities Compliance Sentinel
Non-US Auditors Are Being Scrutinized by SEC
The SEC is extremely concerned about foreign auditors. In particular, the SEC is worried that those who work in certain European countries and in China are not subject to auditor…
Securities Law Prof Blog
SEC Charges KPMG Auditors with Unprofessional Conduct in Audit of Failed Bank
The SEC charged two auditors at KPMG for their roles in a failed audit of TierOne Bank, a Nebraska-based bank that hid millions of dollars in loan losses from investors during…
Pension Risk Matters
New PCAOB Report Finds Pension Valuation Numbers Wanting
According to a new report just published by the Public Company Accounting Oversight Board ("PCAOB"), valuation of pension plan assets was one of the audit areas with "deficiencies attributable to…
Securities Law Prof Blog
SEC Brings Proceedings Against Chinese Affiliates of Big 4 Accounting Firms
The SEC began administrative proceedings against the China affiliates of each of the Big Four accounting firms and another large U.S. accounting firm for refusing to produce audit work papers and…
Healthcare Law Insights
Are You Ready For A HIPAA Audit?
By Deb Hiser
The Director of the Office of Civil Rights (“OCR”), Leon Rodriquez, has made clear that he "absolutely" plans to continue the office's ongoing efforts to ramp up enforcement of HIPAA…