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Audit

Articles 201 - 210 of 243

Part II: Uniform Guidance Internal Controls

As a part of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), issued on December

Part I: OMB Uniform Guidance Audit Requirement Highlights

In December 2014, the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,

Significant Investment in the Appalachian Basin's Shale Play

Recently, Royal Dutch Shell announced it is moving forward with a planned ethane cracker project slated for Beaver County, Pennsylvania. The potential

Financial Statement Restatement Trends

Filing incorrect, incomplete or inaccurate forms and financial information is always a concern for public companies filing with the SEC. If it is determined
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PCAOB Rule to Improve Audit Transparency Approved by the SEC

On May 10, 2016, the Securities and Exchange Commission (SEC) approved the Public Company Accounting Oversight Board (PCAOB) rules that are aimed to improve

Department of Labor Issues Final Rule on Overtime for White-Collar Workers

On Wednesday May 18, 2016, the Department of Labor (Department) issued the new Final Rule for Overtime for Exempt White-Collar Workers (Final Rule). The

Salaried Employees: Big Pay Raise on the Horizon?

We’re expecting the U.S. Department of Labor’s (DOL) proposed revisions to the Fair Labor Standards Act (FLSA) to be finalized as soon as May
Audit
Sean Smith | 4.5.2016

Whitepaper on Lease Accounting Changes Now Available for Free Download

Schneider Downs has released a detailed whitepaper, Understanding the Changes to Lease Accounting and What You Should Do Now. This whitepaper was developed
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Audit, ERISA
Todd Lucas | 3.23.2016

AICPA Employee Benefit Certification Program: Another Step in Enhancing Audit Quality

Whether you are a plan administrator or CPA who audits employee benefit plans, you realize and understand the complexities and uniqueness that each employee
Audit, Retail
Doug Morally | 3.15.2016

Recognizing Breakage on Unredeemed Gift Cards

The Financial Accounting Standards Board (FASB) has finally closed the loop on accounting for breakage with the issuance of Accounting Standards Update
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