United States: Audit

As previously reported, the Department of Labor (DOL) released a proposed rule (Proposed Rule) on January 30, 2026, targeting ERISA disclosure obligations applicable to PBMs. The public comment period closed on April 15, following a 15-day extension, with 564 comments submitted. Below is a summary of some of the key themes we noticed in the comments.

2025 marked a year of transition at the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”), with a newly constituted Board, a new Chair, and a decline in enforcement actions compared to 2024.

An environmental self-audit is a systematic, documented, and objective evaluation of how well an organization, its management systems, and its equipment perform and comply with federal, state, and local environmental statutes, regulations, and permit provisions. When conducted properly, these detailed self-assessments can identify areas of non-compliance, inefficiencies, and opportunities for improvement before they become costly compliance issues. More broadly, environmental self-audits also lead to improved protection of human health and the environment.

If your company runs SAP, there's a good chance you'll face a license audit in the next few years — and the outcome may cost you far more than you expect.

At its first open meeting under newly appointed Chairman Demetrios (Jim) Logothetis, the Public Company Accounting Oversight Board (the “PCAOB” or the “Board”)...

State and local tax (SALT) planning is entering a new phase of complexity. According to the BDO Tax Strategist Survey, over half of all audits and disputes stem from SALT issues. That's no surprise — state rules evolve rapidly...

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

As the calendar starts anew, Q1 can be the perfect season to tighten corporate hygiene. A short, focused tune-up reduces risk, speeds audits and financings, prepares for the ongoing tax season, and sets a clean foundation...

The Office of Inspector General's (OIG's) Medicare Advantage Industry Segment-Specific Compliance Program Guidance (MA ICPG) should not be read as a traditional compliance manual or risk inventory.