On January 17, 2023, the U.S. Court of Appeals for the D.C. Circuit partially reversed and partially upheld a District Court decision that enjoined five rules promulgated by the National Labor ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Most companies, big and small, are subject to an audit at some point. Auditors can focus on one or more areas, such as your financial statements, compliance, tax information or business operations.

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Any individual or unit may identify the need for a new or revised Systemwide Policy. At least one Responsible Executive must agree to sponsor it. The Responsible Executive appoints a Responsible ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

The changes are the first in more than a decade and limit the size of the body, create conduct standards, and institute a ...

Most of Gov. Kathy Hochul's proposals dealing with the ongoing opioid crisis were nixed in the final budget deal. Few substantive policies meant to address the opioid overdose crisis were in a ...