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  • Naming the Lead Auditor – Follow Up Study December 9, 2019 A recent study raises doubt that Rule 3211, Auditor Reporting of Certain Audit Participants, has produced the intended benefits. The Public Company Accounting Oversight Board (PCAOB) issued the rule at ...
  • How to Define Materiality December 9, 2019 Defining “materiality” The concept of materiality is used to determine what’s important enough to be included in — and what can be omitted from — a financial statement. In late October, ...
  • Avoiding New Lease Accounting Rules December 9, 2019 Debt-strapped private companies have been exploring ways to avoid having to use the lease accounting rules for new contracts. Why? Some fear that implementing the guidance would cause them to ...
  • Fiduciary Status: 3(21)ii vs 3(38) December 2, 2019 Like so many other facets of retirement plan management, the role of plan advisors who help you with plan investments is governed by ERISA. And it may seem that many ...
  • How Plan Eligibility Can Help Recruiting December 2, 2019 In a tight labor market, employees may feel more confident about finding another job if they’re unhappy with the one they have. For plan sponsors, 401(k) plan participation eligibility requirements ...
  • Required Minimum Distributions (RMDs) and Lost Participants December 2, 2019 Losing contact with former participants who have vested benefits remaining in your plan can be problematic for both the former participants and the plan sponsor. The issue becomes more urgent ...
  • Protecting elderly from investor exploitation November 12, 2019 In October, the SEC held a roundtable to help raise awareness about exploitation against a particularly vulnerable group of investors — the elderly. Older investors tend to lose more money ...
  • How to measure the fair value of equity-based awards November 12, 2019 Cash-strapped start-ups and high growth firms often award stock options and other forms of equity-based compensation to attract and retain skilled employees. These awards can also provide incentives for employees ...
  • SEC finalizes “test-the-waters” option to all companies November 12, 2019 Has your company ever considered issuing public stock? To help encourage more companies to consider public offerings, the Securities and Exchange Commission (SEC) recently adopted a rule that would extend ...
  • U.S. v. Schwarzbaum – FBAR Penalties October 28, 2019 In U.S. v. Schwarzbaum, a federal district court recently rejected an individual’s claims that penalties assessed against him for failing to file multiple Reports of Foreign Bank and Financial Accounts ...