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Accountants Financial Reporting

Hogan Lovells

Disciplinary, litigation risk - AFRC highlights skill shortage in Hong Kong public interest entity audits

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The Accounting and Financial Reporting Council (AFRC) has published its first report on the public interest entity (PIE) audit market in Hong Kong. Reviewing its own survey of PIE auditors, the report highlights high vacancy...more

Hogan Lovells

Late disclosure prompts a CPA disciplinary recommendation by the Hong Kong MMT to the AFRC

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The Market Misconduct Tribunal (MMT) has recommended that the accountants’ regulator, the Accounting and Financial Reporting Council (AFRC) take disciplinary action against a listed company secretary for neglecting his...more

J.S. Held

Forensic Accounting & Financial Investigations: The Layered Approach

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Taking the Layered Approach - There’s a maxim in forensic accounting that investigations take twice as long as anticipated, yet the final report appears to have taken half the time. There are progressive layers in a...more

J.S. Held

Hindsight in the Resolution of Purchase Price Disputes and the Accounting Standards Codification’s (ASC) “Subsequent Events”...

J.S. Held on

Accountants (or auditors in particular) are the benefactors of hindsight and get to put it to use every time they are engaged to opine on a company’s financial statements. Namely, that period from the date of the financial...more

Hogan Lovells

Global Accountants' Liability Update – December 2021

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Our global team of securities and professional liability lawyers at Hogan Lovells is uniquely positioned to monitor legal developments across the globe that impact accountants’ liability risk. We have experienced lawyers on...more

Mayer Brown Free Writings + Perspectives

The Role of the Office of the Chief Accountant and Office Priorities

At the AICPA conference we have previously blogged about, the Chief Accountant explained that the SEC’s Office of the Chief Accountant (“OCA”) is led by the Chief Accountant, who serves as the principal advisor to the SEC on...more

WilmerHale

New Accounting Standards and ICFR at the Forefront of 2018 AICPA Conference

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Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and...more

Lewitt Hackman

Franchisor 101: New Revenue Recognition Rule for Initial Franchise Fees

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Most franchisors’ annual franchise registration renewal deadlines are a few months away. Nevertheless, franchisors should contact their accountants now regarding a new revenue recognition rule issued by the Financial...more

Morgan Lewis

SEC Accounting Staff Speeches at Annual AICPA Conference

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On December 8 and 9, staff members of the SEC’s Office of the Chief Accountant, including the SEC chief accountant in his first published speech since he arrived at the SEC, discussed various accounting and financial...more

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