United States: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

Goodbye Non-PCD Double Count: What ASU 2025-08 Means For Your Institution

On Nov. 12, 2025, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2025-08, which amends the previous guidance in Accounting Standards Codification...

United States Accounting

AC

Ankura Consulting Group LLC

Federal Reserve Overhauls Its Approach To Supervision

Federal Reserve ("Fed") Vice Chair for Supervision Michelle Bowman has expressed a desire to sharpen the focus of the Fed's supervision of financial institutions.

United States Accounting

JD

Jones Day

Accounting For Equity: Avoiding Pitfalls And Seizing Opportunities This Audit Season

As another audit season approaches, equity accounting—and how it affects the audit—is a perennial hot topic among accounting and financial reporting professionals.

United States Accounting

R

Riveron

Case Study: Risk-Based Audit Planning For A Public Transportation Agency

A prominent regional transit authority in California plays a critical role in delivering safe, reliable, and sustainable mobility solutions across a diverse and growing metropolitan area.

United States Accounting

MG

MGO CPA LLP

US GAAP: New Guidance For Internal-use Software

United States Accounting

GGI Global Alliance

Using Technology To Enhance The Audit Process

United States Accounting

GGI Global Alliance

Free Up Your Top Performers: Why Third-Party Audit Support Empowers Your Accounting Team For Growth

United States Accounting

R

Riveron

Turning Audit Season Into A Value-Creation Opportunity

United States Accounting

R

Riveron

Private Equity Investment In Accounting Firms: Key Issues To Consider

United States Accounting

WG

Weil, Gotshal & Manges LLP

3-Part Series – How Accountants Steer M&A—A Lawyer's Insight

United States Accounting

BB

Beresford Booth

Part 2 Of 3: Protecting Value: Representations And Deal Dynamics

United States Accounting

BB

Beresford Booth

Navigating The 2025 Single Audit Season: Key Updates You Need To Know

United States Accounting

MG

MGO CPA LLP

Q3 2025 Accounting Advisory Guide: SPACs Rebound While Regulatory Priorities And Software Cost Rules Evolve

United States Accounting

R

Riveron

10 Common Public Audit Mistakes That Could Delay Your Timeline

United States Accounting

MG

MGO CPA LLP

How The JAMS AI Rules Can Streamline Discovery For AI-Related Disputes

United States Litigation

J

JAMS

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

J

JAMS

Health Care Mediation Strategies: How To Resolve Complex Provider, Reimbursement, And Compliance Disputes (Podcast)

United States Litigation

J

JAMS

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

W

WilmerHale

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Audit

SBA Initiates "Full-Scale" Audit Of All 8(a) Program Participants

The Small Business Administration (SBA) has commenced its promised "full-scale audit" of the 8(a) Business Development Program.

United States Commercial

CH

Clark Hill

New York City To Audit Private Employer Pay Equity Practices

New York City lawmakers adopted new laws requiring large employers to submit to the city annual pay reports broken down by certain demographics.

United States Employment

B

BakerHostetler

Understanding California's New CCPA Cybersecurity Audit Requirements

After years of development and extensive stakeholder engagement, California has finalized groundbreaking cybersecurity audit regulations under the California Consumer Privacy Act (CCPA).

United States Privacy

JL

Jackson Lewis P.C.

CMS Appeals Humana v. Becerra

United States Healthcare

CM

Crowell & Moring LLP

State PBM Oversight Has Been Growing But Enforcement Still Falls Short: Why Pharmacies Must Step Up

United States Healthcare

BI

Buchanan Ingersoll & Rooney PC

Treasury Announces Comprehensive Audit Of Preference-Based Contracts

United States Government

WR

Wiley Rein

Federal Reserve Overhauls Its Approach To Supervision

United States Accounting

JD

Jones Day

Accounting For Equity: Avoiding Pitfalls And Seizing Opportunities This Audit Season

United States Accounting

R

Riveron

Case Study: Risk-Based Audit Planning For A Public Transportation Agency

United States Accounting

MG

MGO CPA LLP

See more

Accounting Standards

Goodbye Non-PCD Double Count: What ASU 2025-08 Means For Your Institution

On Nov. 12, 2025, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2025-08, which amends the previous guidance in Accounting Standards Codification...

United States Accounting

AC

Ankura Consulting Group LLC

Second Department Denies Judicial Dissolution Of Realty Holding Limited Partnership (And Related Claims), Ending 22-Count Dispute

When an aggrieved party feels his or her back against the wall, there is a strong temptation to assert every claim under the sun against the adversary.

United States Litigation

FF

Farrell Fritz, P.C.

Accounting For Equity: Avoiding Pitfalls And Seizing Opportunities This Audit Season

As another audit season approaches, equity accounting—and how it affects the audit—is a perennial hot topic among accounting and financial reporting professionals.

United States Accounting

R

Riveron

Medicare Finalizes 3.8% Physician Reimbursement Increase

United States Healthcare

AC

Ankura Consulting Group LLC

US GAAP: New Guidance For Internal-use Software

United States Accounting

GGI Global Alliance

Long-term Care Planning: 5 Potential Benefits For High-net-worth Families

United States Wealth Mgt

KR

Kaufman Rossin

Roll-Ups, Rollovers, Retention: Europe's Playbook On Human Capital Businesses

Worldwide Commercial

WG

Weil, Gotshal & Manges LLP

Private Equity Investment In Accounting Firms: Key Issues To Consider

United States Accounting

WG

Weil, Gotshal & Manges LLP

SEC Launches Cross-Border Task Force To Combat Fraud, Increasing Scrutiny On Foreign Issuers And Gatekeepers

United States Commercial

SA

Skadden Arps Slate Meagher & Flom LLP

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Forensic Accounting

Risky Business: Navigating Investigation Challenges For Private Companies

Private companies, family-owned businesses and employee stock ownership plans (ESOPs) face unique challenges when conducting internal investigations. Unlike their public company counterparts, these types of businesses...

United States Commercial

AC

Ankura Consulting Group LLC

Forensic Analysis In Fraud Detection

Unbiased analysis is paramount in forensic accounting.

United States Criminal

IG

IR Global

Understanding 'Shadow Investigations' Through The External Auditor's Lens

When allegations of fraud, misconduct, or other illegal acts arise, internal investigations — often led by in-house counsel in coordination with external advisors — play a central role in a company's response.

United States Accounting

AC

Ankura Consulting Group LLC

Part I: Being An Expert Is A Lonely Business (Podcast)

United States Litigation

HK

Holland & Knight

How To Spot Financial Red Flags That May Signal AML Exposure

United States Government

MG

MGO CPA LLP

Navigating The Uncharted: Kelsey Weeks' Serendipitous Journey Into Forensic Accounting (Video)

United States Accounting

AC

Ankura Consulting Group LLC

From Fraud To Recovery: The Essentials Of Forensic Accounting

United States Accounting

ML

Marcum

Unveiling Financial Misconduct: Ankura's Forensic Review Exposes $5 Million Irregularities In U.S. Brokerage Firm's India Operations

United States Accounting

AC

Ankura Consulting Group LLC

Following The Money: Forensic Accounting Tracing Methods & Best Practices

United States Accounting

H

HKA

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Actuarial Services

The Accounting Profession: Navigating A Skilled Worker Shortage

In recent years, the accounting profession has been grappling with a concerning trend: a shortage of skilled workers. According to the American Institute of CPAs (AICPA)...

United States Accounting

AC

Ankura Consulting Group LLC

Cybersecurity Breach Suits Raise Questions About Liability For Benefits Plans

Cybersecurity breaches concerning workers' personal information and retirement savings have increased liability risks for benefit plans and third-party administrators under federal benefits laws.

United States Employment

HB

Hall Benefits Law

FINRA Proposes Rule Change Regarding Qualification Exams

FINRA proposed a rule amendment to restrict access to representative- and principal-level qualification scores.

United States Accounting

CW

Cadwalader, Wickersham & Taft LLP

Understanding An Actuarial Valuation

United States Accounting

BN

Baker Newman Noyes

Long Term Care Insurance And Actuaries

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Actuarial Standards Board Seeks Input On Public Pension Plan Work

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

Criteria For Identifying Staff Having A Material Impact On A Firm’s Risk Profile Published

European Union Finance

AO

A&O Shearman

Full Disclosure: A Practical Guide For The HR Professional When Preparing The Retirement Plan Portions Of A Proxy Statement

United States Employment

TC

Thompson Coburn LLP

When Bureaucrats Don’t Listen To Actuaries

United States Accounting

RB

Reinhart Boerner Van Deuren s.c.

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Latest Videos

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Client Spotlight: A&A CPA, LLC (Video)

KR

Kaufman Rossin

How Should Accountants Respond To Subpoenas (Video)

WE

Wilson Elser Moskowitz Edelman & Dicker LLP

Startups: How To Avoid Fundraising, Legal, And Accounting Pitfalls (Video)

FL

Foley & Lardner

Coronavirus Market Volatility – Goodwill Impairments Should Not Be A Foregone Conclusion (Video)

Da

Duff and Phelps

PCAOB's New Audit Standards: Will Your Valuation Processes Need To Change? (Video)

Da

Duff and Phelps

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