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Accounting United Kingdom

Latham & Watkins LLP

The International Investigations Review, 12th Edition - England & Wales

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In its second year, the Biden administration has made clear its prioritisation of white-collar prosecutions. This includes changes in policy and guidance, such as a renewed focus on individual accountability, an increased...more

Paul Hastings LLP

Daily Financial Regulation Update -- Friday, June 10, 2022

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Congress- U.S. Senate- Committee on Banking, Housing, and Urban Affairs- Committee Advances Fed and SEC Nominees-...more

Robins Kaplan LLP

Financial Daily Dose 11.26.2019 | Top Story: Viagogo buys ticket reseller from StubHub for $4 billion

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The merger craze keeps on keeping on, with news that Ebay’s selling secondary ticket marketplace StubHub to Viagogo, a smaller rival with a strong presence in Europe helmed by StubHub’s co-founder Eric Baker, for more than $4...more

A&O Shearman

Swaps close-out costs: auditor not responsible for financial consequences of decision to enter into swaps

A&O Shearman on

Incorrect advice given by an auditor as to the accounting treatment of interest-rate swaps did not make it liable for the close-out costs of those swaps which became necessary, following the application of the correct...more

A&O Shearman

Personal Liability for Senior Accounting Officers Over Tax Accounting Arrangements— First Court Decision Provides a Cautionary...

A&O Shearman on

The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) each...more

A&O Shearman

Expert witnesses in accounting disputes

A&O Shearman on

At a time of increasing disputes involving accounting evidence, this case debunks a number of assumptions about the approach taken by both HMRC and the First-tier Tribunal. HMRC do not always instruct their own employees as...more

Dorsey & Whitney LLP

This Week In Securities Litigation

Dorsey & Whitney LLP on

The Commission resolved its actions against the PRC based affiliates of five major accounting firms for failure to produce audit work papers. The settlement contains a series of procedures designed to facilitate production in...more

Morgan Lewis

Public Meeting Does Not Clarify Direction of PCAOB’s Proposal to Expand the Auditor’s Report

Morgan Lewis on

While most commenters at the PCAOB’s April 2–3 public meeting on the Auditor’s Reporting Model proposal expressed support for additional reporting by auditors, the views as to the nature of such reporting were disparate and...more

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