Laws, regulations and rules subtopic
| |
Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Selecting the right investigative resource: when does an allegation of financial statement fraud call for an in-house investigation, and when is hiring outside experts prudent? |
Regan, Greg; Rivera, Kristin |
|
Dec 1, 2009 |
2844 |
| Auditors And Amendments To The JSE Listings Requirements. |
|
|
Oct 22, 2009 |
655 |
| Later than it seems: major changes in financial reporting rules are almost here, and insurers should be concerned. |
Foster, Greg; Bondurant, Ward |
|
Jul 1, 2009 |
1284 |
| IRS Provides Trends, Tips, Internal Control Questionnaire And Plan Documentation Guide Online. |
|
|
Jun 19, 2009 |
1381 |
| Firms warned to step up IT auditing. |
|
Brief article |
Jun 1, 2009 |
174 |
| Double vision on oversight: accounting regulators want two audit firm partners to review each public company's audits and interim reports. |
Lindorff, Dave |
|
Apr 1, 2009 |
406 |
| Criminalising Cartels - Confusion Or Clarity? |
McInnes, Ross |
|
Sep 22, 2008 |
1107 |
| SEC Begins Small Business Cost-Benefit Study Of Section 404 Of The Sarbanes-Oxley Act Of 2002, And Proposes One-Year Extension Of Final Compliance Requirements For Smaller Companies. |
|
|
Apr 18, 2008 |
618 |
| UK council seeks comments on Auditor Liability. |
Alvarado, K. |
Brief article |
Feb 1, 2008 |
243 |
| FDA starts effort to respond to I.G. report on dwindling BiMo audits; Part 11 still a concern. |
Cezanne, Jeannette |
|
Dec 1, 2007 |
692 |
| Results Of 2006 AGM Survey. |
|
|
Jun 28, 2007 |
2675 |
| Audit Exemption. |
Geldart, Joanne |
|
Jun 5, 2007 |
1080 |
| Two years and counting: a review of Sarbanes-Oxley section 404 reporting. |
Taylor, Mark H. |
|
Jun 1, 2007 |
2464 |
| Executive compensation--fighting audit challenges. |
Smigocki, Michael |
|
Jun 1, 2007 |
899 |
| A missed opportunity. |
Dangre, Philippe |
Column |
Jun 1, 2007 |
481 |
| Should congress mandate audit firm rotation? |
Dickins, Denise |
|
Dec 22, 2006 |
748 |
| Regulation: a help or hindrance to business growth? |
Hills, Roderick M. |
|
Sep 1, 2006 |
3636 |
| Audit Alert on Options backdating. |
|
Brief article |
Sep 1, 2006 |
82 |
| Auditor Attestation Deadline Is Extended for Some Companies. |
Beck, Andrew; McCallum, Leslie |
|
Aug 14, 2006 |
447 |
| SEC Will Issue Further Guidance on Internal Control Rules, but Small Companies Won't Be Exempt. |
|
|
Jul 17, 2006 |
393 |
| Ireland shifts audit exemption. |
|
Brief article |
Jul 1, 2006 |
118 |
| IIA radio presents: the Adventures of Auditorman and COSO Boy. |
Jacka, J. Michael |
|
Jun 1, 2006 |
1681 |
| The sky isn't falling fear of SOX is waning. |
Hrywna, Mark |
|
Apr 1, 2006 |
3885 |
| European Union Updates Auditing Rules. |
|
|
Mar 3, 2006 |
863 |
| FERC Revokes Market-Based Rates for Quarterly Report Violations and Finalizes Audit Procedures. |
Bushee, Jim; Dweck, Jake; Forshay, Paul; Frank, Dan; Gibbs, Kirstin; McCrea, Keith; Noland, Rich; Ro |
|
Feb 24, 2006 |
914 |
| Commission lists desired qualities of police auditor. |
|
|
Jan 13, 2006 |
393 |
| Deloitte Weekly VAT news - Week ended 25 November 2005. |
|
|
Dec 1, 2005 |
668 |
| IIJ-Tech, TIS and Hummingbird Launch the Audit Structure Service, an Infrastructure Solution for Information Management, Auditing, and Storage for Compliance with the Anticipated Japanese SOX Law. |
|
|
Nov 21, 2005 |
964 |
| The whistleblower hotline quandary: diverse whistleblower systems around the globe--and hotlines deemed illegal in France--are creating problems for companies seeking to operate uniform, global systems. Three attorneys review the issues and discuss possible solutions. |
Simpson, Aaron P. |
|
Nov 1, 2005 |
1948 |
| FERC Adopts Enforcement Policy Statement and Proposes Anti-Manipulation Rules and Audit Protections. |
Bushee, Jim; Dweck, Jake; Frank, Dan; McCrea, Keith; Soto, Andrew; Turner, Paul; Wiggins, Dena |
|
Oct 28, 2005 |
1252 |
| Critics say accounting reform has gone too far: costly new rules in Sarbanes-Oxley Act of 2002 create woes for public companies. |
Cziborr, Chris |
|
Aug 8, 2005 |
962 |
| Lessons learned: COSO, COBiT and other emerging standards for SOX compliance. |
Putrus, Robert |
|
Jul 1, 2005 |
1112 |
| IIA issues IS audit guidance. |
Whitley, J. |
|
Jun 1, 2005 |
322 |
| Companies sensing a big chill with auditors: the outside auditor-corporate client relationship has changed considerably in the advent of Sarbanes-Oxley and the PCAOB rules. Stricter standards and an insistence on independence have created uncertainty and some friction. |
Millman, Gregory J. |
|
Jun 1, 2005 |
2261 |
| Coping with Sarbanes-Oxley: bane of small business isn't going away. |
Marks, Susan J. |
|
Jun 1, 2005 |
1982 |
| Audit rotation misinformation. |
|
Brief Article |
May 1, 2005 |
149 |
| The new importance of materiality: CPAs can use this familiar concept to identify key control exceptions. |
Vorhies, James Brady |
|
May 1, 2005 |
2804 |
| Federal Supply Schedule Contracts: Show and Tell. |
|
|
Apr 26, 2005 |
1210 |
| A tremendously costly law: Sarbanes-Oxley, three years after its unfortunate passage. |
Berlau, John |
|
Apr 11, 2005 |
2009 |
| A deficient system. |
McCuaig, Bruce |
|
Feb 1, 2005 |
515 |
| Changes in auditing practices affect nonprofit governance. |
Woehlke, James |
|
Feb 1, 2005 |
375 |
| PCAOB sets ambitious 2005 agenda. |
|
Brief Article |
Jan 1, 2005 |
113 |
| Guidance on SB 1262. |
|
Brief Article |
Jan 1, 2005 |
130 |
| Clarifying CBA, PCAOB differences. |
Moyle, John D. |
|
Jan 1, 2005 |
949 |
| A fresh look at walkthroughs: PCAOB's Auditing Standard No. 2 provides new perspective on an old audit procedure. |
Turpen, Richard A. |
|
Dec 1, 2004 |
1884 |
| A new stage of reform: the European Commission's recently appointed internal audit chief says his organization must continue to work toward modernization and progress. |
Baker, Neil |
|
Dec 1, 2004 |
2619 |
| Costa Rica. |
|
Brief Article |
Dec 1, 2004 |
48 |
| Memorandum About Insurance Audit Law. |
|
|
Sep 29, 2004 |
2097 |
| SEC OKs Auditing Standard No. 2; PCAOB adopts Standard No. 3. |
|
Brief Article |
Aug 1, 2004 |
94 |
| New CPE requirements in GOV'T Auditing Standards. |
|
Brief Article |
Aug 1, 2004 |
85 |
| Auditor independence: a new structure is needed. |
Scribner, Donald R. |
Brief Article |
Jul 1, 2004 |
284 |
| PCAOB adopts auditing standard, delays non-U.S. firm registration. |
|
Brief Article |
Jun 1, 2004 |
103 |
| Hot stuff: CPA profession keeps emerging in proposed legislation. |
Allen, Bruce C. |
|
Jun 1, 2004 |
832 |
| PCAOB establishes Standing Advisory Group. |
Whitley, J. |
Brief Article |
Jun 1, 2004 |
224 |
| The good side of Sarbanes-Oxley: audit committees can benefit from the behaviors that the legislation promotes if they understand--and know how to avoid--its possible pitfalls. |
Scott, Wes |
|
Jun 1, 2004 |
1248 |
| On the road of change: it's been five years since The IIA adopted a new definition of internal auditing. Several of the profession's thought leaders reflect on this milestone and discuss its place in audit history. |
Chapman, Christy |
|
Jun 1, 2004 |
3978 |
| EU accession and sound financial management: before allowing 10 new countries to join its ranks, the European Union insisted that they develop independent internal audit professions to monitor controls on spending. Now, following the accession, much work remains to be done. |
Baker, Neil |
|
Jun 1, 2004 |
1376 |
| Douglas R. Carmichael: a coordinated effort; The chief auditor for the U.S. PCAOB says his group is using a team approach as it begins tough inspections of accounting firms. |
Barrier, Michael |
Interview |
Jun 1, 2004 |
2496 |
| AS2: when the pedal hits the metal; Although the costs and opportunity cost of the PCAOB's new audit standard are substantial, Financial Executives Research Foundation (FERF) finds that financial executives also view it as an opportunity to reinvigorate and reinforce the importance of internal controls. |
Orenstein, Edith G. |
|
May 1, 2004 |
1524 |
| Playing peekaboo! |
|
Brief Article |
May 1, 2004 |
274 |
| Document Retention Policies Have Long-Term Benefits. |
|
|
Apr 26, 2004 |
2584 |
| ICSA Guidance on Board Committees. |
|
|
Apr 8, 2004 |
554 |
| Legal loophole allows SMEs to avoid audit. |
|
|
Apr 1, 2004 |
567 |
| Section 404: delayed and examined. |
Brune, C. |
|
Apr 1, 2004 |
633 |
| Legal and ethical considerations regarding outsourcing: members must comply with the Code of Professional Conduct and other pronouncements. |
Anderson, Alan W. |
|
Mar 1, 2004 |
2304 |
| IIA Standards revised. |
Whitley, J. |
|
Feb 1, 2004 |
452 |
| Audit firm rotation not yet required. |
Whitley, J. |
|
Feb 1, 2004 |
466 |
| Audit committee guidance developed. |
Whitley, J. |
|
Feb 1, 2004 |
330 |
| Do we really need heroes? |
Grossi, Gianni |
|
Feb 1, 2004 |
502 |
| Price of SOX to run into millions. |
|
Brief Article |
Feb 1, 2004 |
64 |
| Audit threshold raised to 5.6m [pounds sterling]: the change is expected to save SMEs 94 million [pounds sterling], while an increased turnover threshold should help more to gain from tax incentives. |
Berens, Camilla |
|
Feb 1, 2004 |
374 |
| Auditor Association With Documents Containing Financial Statements. |
|
|
Dec 22, 2003 |
667 |
| Auditor Independence Moves Closer to Reality. |
|
|
Dec 18, 2003 |
940 |
| Materiality considerations: audits of government financial statements just got more complex. |
Whittington, Ray |
|
Nov 1, 2003 |
3361 |
| Sarbanes-Oxley: after the honeymoon. |
Hodges, J. |
|
Oct 1, 2003 |
412 |
| Single audit changes: the recently revised version of OMB Circular A-133 increased the single audit threshold to $500,000 from $300,000 and the cognizant agency threshold to $50 million from $25 million. |
Gauthier, Stephen |
|
Oct 1, 2003 |
1103 |
| Rush to register: deadline looms for public-audit firms to file with federal government. |
Wilder, Brent |
|
Sep 1, 2003 |
1510 |
| The new accounting environment: companies face a paradigm shift in how they conduct business. |
Harrington, Cynthia |
|
Aug 1, 2003 |
3299 |
| Principles, not rules: thanks to codes drafted under Mervyn King, South Africa has taken the lead in defining corporate governance in broadly inclusive terms. |
Barrier, Michael |
Interview |
Aug 1, 2003 |
2463 |
| A broad view of Section 404: organizations would do well to approach Sarbanes-Oxley compliance from an ERM perspective. |
Farrell, John |
|
Aug 1, 2003 |
1380 |
| Canadian Rules Will Demand More From CEOs, CFOs And Audit Committees. |
|
|
Jul 22, 2003 |
2234 |
| Get in line: CPAs face new set of CBA regs. (Cover Story). |
Ascierto, Jerry |
|
Jul 1, 2003 |
2138 |
| Sarbanes-Oxley one year later: the Sarbanes-Oxley Act has had a far-reaching impact on global business, yet there are still more questions than answers. (Capital edge: legislastive & regulatory update). |
Montana, John |
|
Jul 1, 2003 |
1507 |
| SEC Adopts Rules Implementing the Internal Control Report Required by Section 404 of the Sarbanes-Oxley Act. |
Best, Edward S.; Blair, Michael T.; Carlson, James B.; Curley, Robert E.; Davis, Scott J.; Feiman, R |
|
Jun 19, 2003 |
5413 |
| 2003 OMB Compliance Supplement issued. |
|
Brief Article |
Jun 1, 2003 |
177 |
| Sarbanes-Oxley Act Update - SEC Issues New Rules Under Section 303 Prohibiting Improper Influence Of Auditors. |
|
|
May 27, 2003 |
819 |
| Auditor Independence. |
|
|
May 16, 2003 |
1409 |
| SEC Approves Adoption of Rules Implementing the Sarbanes-Oxley Act of 2002: Rules Implement Auditor Independence Standards, Require Disclosure In MD&A About Off-Balance Sheet Arrangements, and Require Retention of Audit. |
Scanlon, Michael J.; Hess, John |
|
May 14, 2003 |
950 |
| The hidden benefits of Sarbanes-Oxley. (Chief Concern). |
|
|
May 1, 2003 |
644 |
| Managing email hell: a surge in legal demands for long-forgotten emails is playing right into the hands of Zantaz CEO Steve King. (Technology). |
Girard, Kim |
|
May 1, 2003 |
1787 |
| Reform measures achieve fruition. |
|
|
Mar 1, 2003 |
481 |
| Securities Legal Alert. |
|
|
Feb 4, 2003 |
1859 |
| Playing the advantage: the Sarbanes-Oxley Act may be a big boost to Canada's CMAs. (Management Trends). |
Teltscher, Lawrence |
|
Feb 1, 2003 |
864 |
| Answering the outrage: reacting to the public chorus of disapproval, Congress, the listing exchanges, and the Securities and Exchange Commission quickly rose to the challenge of industry reform after Enron and WorldCom. |
Zwirn, Ed |
Panel Discussion |
Feb 1, 2003 |
2090 |
| Assessing new responsibilities. |
Mullan, Sheila |
|
Feb 1, 2003 |
2281 |
| SEC Proposals Address Financial Disclosure Sarbanes-Oxley Rules - Off-Balance Sheet Arrangements, Use of Non-GAAP Financial Measures and Filing of Earnings Releases. |
|
|
Jan 6, 2003 |
4704 |
| New law brings changes for professional services: federal law to create new costs for service providers, clients. (Services). |
Jones, Rene'e Beasley |
|
Jan 6, 2003 |
815 |
| Sec regs could limit tax services to audit clients. (News & Trends). |
|
Brief Article |
Jan 1, 2003 |
229 |
| Be aware: New laws are here; Although regulations related to these laws are still in the proposal stage, the laws became effective Jan. 1, 2003. (News & Trends). |
|
|
Jan 1, 2003 |
486 |
| Special Committee on State Regulation established. |
|
Brief Article |
Jan 1, 2003 |
150 |
|
