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4 Jan 2011, 11:56 am
Stamer also publishes, conducts client and other training, speaks and consults extensively on employee benefit, compensation and human resources practices and concerns for the ABA, World At Work, SHRM, American Health Lawyers Association, Institute of Internal Auditors, Society for Professional Benefits Administrators, HCCA, Southwest Benefits Association and many other organizations. [read post]
4 Jan 2011, 11:27 am
whether the misstatement hides a failure to meet analysts' consensus expectations for the enterprise….In determining whether multiple misstatements cause the financial statements to be materially misstated, registrants and the auditors of their financial statements should consider each misstatement separately and the aggregate effect of all misstatements. [read post]
4 Jan 2011, 10:31 am
The share of this cost for Member States and the Community budget should respectively be 60% and 40%. [read post]
3 Jan 2011, 1:09 pm
In addition, many ERAs will already have to use Form ADV for their state registrations – using Form ADV allows such advisers to satisfy the state requirement and Rule 204-4 in a single filing. [read post]
27 Dec 2010, 5:29 am
"Still, the distribution of former Stern attorneys to other firms feels like an injustice to some homeowners in foreclosure.In sworn statements taken by the state attorney general's office, two former Stern employees - a paralegal and a legal assistant - attest to wrongdoing at the firm that included hiding problem files from federal auditors, forging signatures and making up documents as staff struggled to keep up with a mounting volume of foreclosures. [read post]
26 Dec 2010, 9:32 am
All state laws vary. [read post]
23 Dec 2010, 7:51 pm
Apparently, there is no precedent under the state law for the prosecution of an accounting firm based on its role as an auditor, so the courts may have to wrestle with some difficult questions in the case. [read post]
23 Dec 2010, 8:27 am
(now McAfee) was accused of responsibility for accounting procedures that misstated the software security company’s revenue and misleading its auditors between 1998 and 2000. [read post]
23 Dec 2010, 12:52 am
· The bill requires FDA to recognize bodies that accredit food safety laboratories domestically and third-party auditors overseas. [read post]
22 Dec 2010, 2:56 pm
Set aside the huge question of what would replace auditors and rating agencies. [read post]
22 Dec 2010, 8:20 am
These due diligence measures would include, but would not be limited to, an independent private sector audit of the company’s report conducted in accordance with standards established by the comptroller general of the United States. [read post]
22 Dec 2010, 5:00 am
The charges resulted in the demise of the firm, reducing the number of large auditors from five to four. [read post]
21 Dec 2010, 5:03 pm
The extent to which providers and suppliers currently use third party resources, such as consultants, review organizations, and auditors, in their compliance efforts. [read post]
21 Dec 2010, 11:57 am
Today, 1/4 of public companies would be obliged to find a replacement auditor; thanks to rules stated in the federal response to Enron, the Sarbanes-Oxley Act of 2002, about 1/3 of those would be unable to engage any of the 3 remaining firms because of conflicts of interest (those other firms provide internal control or tax advisory services making them ineligible to render financial audits). [read post]
21 Dec 2010, 8:38 am
CBP internal policy divulged by auditors only requires travelers who provide “improper paperwork” multiple times to undergo added inspection. [read post]
20 Dec 2010, 1:47 pm
· The bill requires FDA to recognize bodies that accredit food safety laboratories domestically and third-party auditors overseas. [read post]
20 Dec 2010, 8:36 am
Does any other state exclude prawfs from getting CLE credit for their own ordinary teaching duties?) [read post]
20 Dec 2010, 8:04 am
King simply identified the existence of an audit committee and compliance auditors but Delaware law requires the plaintiff to allege particularized facts concerning the inadequacies in the corporation’s oversight mechanisms. [read post]
20 Dec 2010, 12:11 am
The Next Act of this Icelandic Saga Will Not be Staged in New York: Many readers may recall my May 2010 post about the events surrounding the failure of Iceland’s Glitnir Bank and the subsequent lawsuit filed in New York state court against the bank’s controlling shareholder and his wife, certain former bank directors and officers, and the Bank’s auditor. [read post]
17 Dec 2010, 1:30 pm
Officials generally did not agree with auditors' findings. [read post]