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Cooley LLP | USA | 12 Jan 2023

Audit committee oversight of ESG fraud risk

In this article, Accounting firm Deloitte observes that boards and managements often experience “denial” when the topic of fraud risk arises—no one…
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Bristows | United Kingdom | 6 Jan 2023

Bristows’ SnippITs - “Bear” in mind how your audit clause could be construed

The recent decision in Pixdene Limited v Paddington and Company Limited is a reminder to us all to clearly spell out, in our contracts, the scope of…
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Carpenter Wellington PLLC | USA | 20 Dec 2022

Financial Accounting for Lawyers: The Income Statement

As an in-house lawyer, you should have a fundamental understanding of how to interpret your company’s financial statements. Legal issues frequently…
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Pierce Atwood LLP | USA | 22 Nov 2022

FERC Releases Fiscal Year 2022 Annual Enforcement Report

On November 17, 2022, the Staff of the Office of Enforcement (“OE”) of the Federal Energy Regulatory Commission (“FERC”) issued its sixteenth Annual…
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Blank Rome LLP | USA | 17 Nov 2022

ALJ Determines E-Mail Tracking and Analytics Services Not Subject to New York Sales Tax

An Administrative Law Judge ("ALJ") recently issued a determination cancelling the notices of determination issues by the New York State Department…
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Hall Benefits Law | USA | 3 Nov 2022

Conducting Formal Racial Equity Audits in the Workplace

Companies have increasingly turned to formal racial equity audits to identify and address systemic bias and discrimination. Typically, a third-party…
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Sheppard Mullin Richter & Hampton LLP | USA | 1 Nov 2022

CMS Pushes Publication of Final FFS Adjuster for RADV Audits Rule to February 1, 2023

CMS announced today a further extension until February 1, 2023, of the deadline for its publication of the long-awaited final rule on the use of…
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Zhong Lun Law Firm | China | 23 Oct 2022

一人公司股东担责问题实务分析(上)

一人有限责任公司(以下称“一人公司”)是指只有一个自然人股东或者一个法人股东的有限责任公司。作为有限公司,一人公司与普通有限公司均具有独立的法人人格,股东以其出资额为限对公司承担责任,仅在特定情形下对公司债务承担责任。但由于一人公司仅有一名股东、公司意志与股东意志高度重合,一人公司相较于普通有限公…
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Fee Langstone | New Zealand | 6 Oct 2022

How to navigate a professional disciplinary complaint as an Accountant or Auditor

As a qualified accountant or auditor, you are professionally bound by a Code of Ethics and professional standards that best protect and serve your…
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Fried Frank Harris Shriver & Jacobson LLP | China, USA | 7 Sep 2022

SEC Acting Chief Accountant Warns Lead Audit Firms of Auditing Chinese Companies

SEC Acting Chief Accountant Paul Munter reminded newly engaged lead audit firms located outside of the People's Republic of China and Hong Kong of…
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