United States: Audit

A pattern is appearing in Oracle’s Java licensing enforcement that every in-house counsel with an Oracle footprint needs to understand.

U.S. Immigration and Customs Enforcement has reclassified common Form I-9 errors as substantive violations rather than technical failures, potentially eliminating correction opportunities during audits and increasing financial penalties for employers. This guidance shift narrows what constitutes a correctable error, with violations now ranging from $288 to $2,861 per form, prompting employers to reassess their I-9 compliance processes.

The SEC has announced the creation of a new enforcement team focused on auditing-related misconduct, signaling heightened scrutiny of auditors and potential SOX violations.

The U.S. Department of Labor’s Wage and Hour Division (WHD) offers the Payroll Audit Independent Determination (PAID) program as a voluntary pathway for employers to self-identify and resolve certain wage-and-hour...

Form 10-Q is still a cornerstone of quarterly financial reporting, offering stakeholders prompt insights into your organization’s performance, risks, and strategic developments.

Immigration and Customs Enforcement has reclassified several common Form I-9 errors from technical violations to substantive violations, eliminating employers' ability to correct these mistakes during audits.

The three-day conference in Washington, DC, in December 2025 brought together AICPA, SEC, FASB, and PCAOB leaders alongside market practitioners to discuss priorities...

Many organizations rely on third-party service providers for key processes such as payroll, claims processing, system administration, and financial applications.

Audit readiness plays a significant role when a company decides to go public. Whether you're pursuing an initial public offering (IPO) or have been approached to enter into a SPAC merger, financial readiness...