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Corporate social responsibility and diversity policies: comply or explain
  • White & Case LLP
  • Belgium, European Union, OECD
  • October 3 2017

On 11 September 2017, Belgium published a new bill requiring certain large companies to disclose "non-financial" (relating to social, environmental

Auditor Liable For Financial Losses To Its Client’s Clients
  • Baker McKenzie
  • Canada
  • September 22 2017

In Lavender v. Miller Bernstein, 2017 ONSC 3958, a recent class action decision of the Ontario Superior Court, the auditor of a now-insolvent

Auditor Held to Owe Duty to “Client’s Clients”
  • Borden Ladner Gervais LLP
  • Canada
  • September 7 2017

In Lavender v. Miller Bernstein LLP, Justice Belobaba heard a motion by the representative plaintiff for summary judgment on several of the common

SEC Chief Accountant Gives Speech on Credible Financial Reporting in the Capital Markets
  • Morrison & Foerster LLP
  • USA
  • June 26 2017

On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled “Advancing the Role of Credible Financial Reporting in the Capital Markets”

Exaggerated Diagnosis Codes and Inadequate Provider Networks: Allegations of Medicare Advantage Fraud Settled for $32.5 Million
  • Baker & Hostetler LLP
  • USA
  • June 20 2017

The latest settlement involving Medicare Advantage (MA) organizations highlights not only the government’s continuing enforcement focus on Medicare

The new model for auditor reporting in the U.S.
  • Baker McKenzie
  • USA
  • June 13 2017

On June 1, the U.S. Public Company Accounting Oversight Board adopted a new auditing standard that will require auditor’s reports filed with the

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

State and Local Tax Alert: Short Window Now Open To Discuss Proposed 2017 Values with the Hamilton County Auditor
  • Vorys Sater Seymour and Pease LLP
  • USA
  • May 23 2017

The Hamilton County Auditor recently mailed letters to all property owners notifying them of the 2017 new tentative values for their properties

Audit committee and auditor oversight update No. 37 (April 2017)
  • Baker McKenzie
  • Global, USA
  • May 2 2017

On April 7, the staff of the SEC’s Division of Corporation Finance announced that it will not recommend that the Commission bring enforcement action