Topic
Audits
357 published works
Food Safety & Environmental Health Blog
The Food Safety Inspection Party
By Roy Costa
Food safety auditing and inspection is a complex world thanks to the prevalence of food hazards and the repeated nature of outbreaks where some type of inspection or audit was…
Death Care Compliance Law
Diversity comes at a price: too many boxes
By Bill Stalter
For the past several years, most preneed sellers were more likely to have been audited by the IRS than their state funeral or cemetery regulator. That will likely change in…
Securities Law Prof Blog
SEC Issues Guidance on Auditing, Attestation and Professional Standards Related to Broker-Dealers
The SEC published interpretive guidance to clarify the application of certain Commission rules, regulations, releases, and staff bulletins in light of the authority granted to the Public Company Accounting Oversight Board…
Nonprofit Law Prof Blog
Group Seeks Audit of U.S Chamber of Commerce and Affiliate
A group called U.S. Chamber Watch (“Chamber Watch”) has asked the Internal Revenue Service to audit the Starr Foundation, the National Chamber Foundation (“NCF”) and the Chamber of Commerce of…
North Carolina Business Litigation Report
Ct. App. Reverses Business Court on Audit Choice of Law Issue
By John Buford
The Court of Appeals faced that rarest of truffles this week: an outcome-determinative choice of law question. The Court adhered to its traditional roots and rejected a new test fashioned by…
Securities Law Prof Blog
How Effective is PCAOB?
Interesting reading in Sunday's Washington Post: Critics question effectiveness of auditing oversight board
Nonprofit Law Prof Blog
Audit by NYC Comptroller Finds Fault with “Powerhouse” Nonprofit
The New York Times reports that the Economic Development Corporation, a nonprofit organization with a president appointed by the mayor of New York City, has been written up following an…
Securities Law Prof Blog
PCAOB Takes on Auditor’s Role in Detecting Fraud
The investing public generally thinks that the accounting profession performs an important gate-keeping role in detecting and deterring fraud. Yet accountants insist that's not their job. The PCAOB (at least…
China Law Update Blog
China Issues the New Audit Regulation
China’s State Council has recently released the amended Regulations for the Implementation of the Audit Law of the People's Republic of China (hereafter, the “New Audit Regulation”) applicable starting May…
Securities Law Prof Blog
Examiner’s Report: Colorable Claims Against Lehman Senior Management and Audit Firm
It cost $36 million and a year to produce, so the logical question is what will result from Examiner Anton Valukas' Report (2,200 pages) on the causes of the Lehman Brothers collapse…