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Results:1-10 of 494

Regulatory investigations and inquiries: how to handle internal investigations
  • Penningtons Manches LLP
  • United Kingdom
  • May 4 2018

Unexpected encounters with regulators may be relatively rare, but where breach of regulations is suspected, intervention and investigation by


PCAOB Rules to Require Reporting of Critical Audit Matters and Enhanced Details in Public Company Audit Reports
  • Cadwalader Wickersham & Taft LLP
  • USA
  • November 3 2017

Auditors of public companies will be required to move beyond a simple “pass or fail” opinion and include significant new information in audit reports


ED’s New Audit Guide - 9010 Compliance
  • Cooley LLP
  • USA
  • September 27 2017

As with many other areas of financial aid management discussed in our prior posts, the audit requirements relating to compliance with the “9010 Rule”


Accounting Oversight Board Adopts New Model for Auditor Reports
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • June 8 2017

On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted changes to its rules governing the content and organization of auditor


Auditor's Reports - PCAOB Adopts New Auditor Reporting Standard and Other Amendments Relating to the Auditor's Report
  • Sullivan & Cromwell LLP
  • USA
  • June 5 2017

The Public Company Accounting Oversight Board has adopted Auditing Standard No. 3101, The Auditor's Report on an Audit of Financial Statements When


UK Internal Investigations Are Taking An Ungainly Turn
  • Steptoe & Johnson LLP
  • United Kingdom
  • May 23 2017

Last week saw the issuance of SFO v ENRC 2017 EWHC 1017 from the London High Court. Everyone agrees it has a lot to say on the vitality of legal


The CSA Considers Reducing Regulatory Burdens for Reporting Issuers
  • Davies Ward Phillips & Vineberg LLP
  • USA, Canada
  • April 10 2017

On April 6, 2017, the Canadian Securities Administrators (CSA) released Consultation Paper 51-404 - Considerations for Reducing Regulatory Burden for


Better late than never? Tax Court decision and recent legislative amendments regarding lodging objections
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 24 2017

In a recent case, the Tax Court held that the taxpayer had failed to prove that exceptional circumstances had caused the delay in lodging its


Anticipated Industry Feedback on Proposed New VC Managers Regime
  • Simmons & Simmons JWS
  • Singapore
  • March 2 2017

As part of the broader efforts of the Monetary Authority of Singapore (MAS) to promote financing for enterprise development, the MAS had on 15


Employer Claims Of Unprofitability And Competitive Disadvantage Enough To Trigger Audit Of Financials By Union, NLRB Majority Concludes
  • Proskauer Rose LLP
  • USA
  • September 30 2016

The end of another NLRB fiscal year is upon us. Today, September 30, marks the last date of the fiscal year. We can expect to see a number of