Worldwide: Accounting Standards

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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.

SEC Brings Accounting And Disclosure Fraud Charges Against Public Company And Former Executives, Reflecting Focus On Earnings Management

The SEC recently announced a settlement with a major publicly traded agricultural company (the "Company") regarding accounting and disclosure fraud, and filed a complaint against one of the Company's former executives...

United States Commercial

WG

Weil, Gotshal & Manges LLP

Securities Enforcement And Regulatory Developments From The SEC, CFTC, And PCAOB (Podcast)

2025 saw fundamental shifts in securities enforcement priorities in the first year of the second Trump Administration. The SEC and the financial regulatory landscape enters 2026 amid continued refocusing of policy...

United States Commercial

FH

Foley Hoag LLP

Accounting Challenges Lurk Behind The M&A Rebound

A version of this article first appeared in Accounting Today. Mergers and acquisitions in the broader economy are on the rise. After a period of relative quiet, the average M&A deal size grew to $544 million...

United States Accounting

R

Riveron

Can An Equitable Accounting Find The Missing Cash?

Allegations of missing cash are a familiar feature of business divorce litigation, particularly in restaurants and other cash-heavy businesses.

United States Accounting

FF

Farrell Fritz, P.C.

SEC Still Pursuing Accounting Fraud

United States Commercial

FL

Foley & Lardner

AI In The Courtroom: How Proposed Rule 707 Could Shape Evidence Standards

United States Technology

SJ

Steptoe LLP

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

New Statutory Accounting Guidance Permits "Look-Through" Treatment For Residential Mortgage Loans Held By Insurers In Qualifying Statutory Trusts

United States Finance

MB

Mayer Brown

Fourth Circuit Reverses: Under Armour Cannot Tap Additional $100 Million D&O Tower For Related Government Investigations And Securities Litigation

United States Commercial

WR

Wiley Rein

Financial Reporting For Employee Termination Events

United States Employment

R

Riveron

New Hampshire Tax Amnesty Program: A Limited-Time Opportunity To Resolve State Tax Debt

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Examining GAO's Fiscal Year 2025 Annual Report On Bid Protest Statistics

United States Accounting

BL

Butzel Long

US NAIC Fall 2025 National Meeting Highlights: Investment-Related Highlights

United States Insurance

MB

Mayer Brown

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

The X Factor In Mediation Success: Why A Consistent Client Experience (CX) Fosters Trust

United States Litigation

J

JAMS

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

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

Highlights From The 2025 AICPA Conference – Current SEC And PCAOB Developments

The three-day conference in Washington, DC, in December 2025 brought together AICPA, SEC, FASB, and PCAOB leaders alongside market practitioners to discuss priorities...

United States Accounting

AM

Alvarez & Marsal

Q4 2025 Accounting Advisory Guide: The AICPA Conference Highlights A Profession At An Inflection Point

For accounting leaders and financial reporting teams, Riveron accounting advisory professionals lay out insights from the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments.

United States Law Practice

R

Riveron

(Expert Q&A) The Strategic Audit: Planning Now For A Stress-Free Start To The New Year (Video)

In this expert Q&A, we recently sat down with Helen Mason to explore key challenges and strategies for tackling this year's audit. Helen emphasizes that to avoid a chaotic first quarter or potentially late filings...

United States Accounting

R

Riveron

Mastering FP&A Transformation: Selecting The Right System And Ensuring Successful Implementation

Through our Viewpoints series, Riveron experts share their opinions on current topics, business trends, and industry news.

United States Commercial

R

Riveron

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

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

United States Litigation

FF

Farrell Fritz, P.C.

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

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

Purchase Price Adjustments Gone Wrong

United States Commercial

WG

Weil, Gotshal & Manges LLP

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

In Europe, the winning move isn't always "more equity." Country-tuned clarity plus team liquidity (cash/hybrid) that respects tax differences is key.

Worldwide Commercial

WG

Weil, Gotshal & Manges LLP

Private Equity Investment In Accounting Firms: Key Issues To Consider

Investing in accounting firms presents unique regulatory, incentive and structural hurdles, but dealmakers have broken new ground to solve these problems...

United States Accounting

WG

Weil, Gotshal & Manges LLP

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

On September 5, 2025, the Securities and Exchange Commission (SEC) announced the formation within its Division of Enforcement of a Cross-Border Task Force To Combat Fraud.

United States Commercial

SA

Skadden Arps Slate Meagher & Flom

Purchase Price Adjustments Gone Wrong

An acquisition agreement's purchase price adjustment – where lawyers pretend to be accountants and accountants pretend to be lawyers...

United States Commercial

WG

Weil, Gotshal & Manges LLP

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

United States Accounting

BB

Beresford Booth

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

This is a three-part series exploring how lawyers and accountants can work together to drive better outcomes in M&A transactions.

United States Commercial

BB

Beresford Booth

Carbon Insetting: How It Works, And Where It's Headed

Value chain decarbonization intervention, also referred to as "carbon insetting," is emerging as an important element of corporate climate strategies—and a potentially valuable opportunity for carbon reduction...

United States Environment

BD

Beveridge & Diamond

Second Circuit Revives Putative Class Action Against Construction Company

On October 6, 2025, the United States Court of Appeals for the Second Circuit reinstated a putative class action asserting claims under the Securities Act of 1933 and the Securities Exchange Act of 1934...

United States Commercial

AO

A&O Shearman

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

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

United States Accounting

R

Riveron

Bridging The SaaS Security Divide: Introducing The SSCF Framework

United States Technology

KR

Kaufman Rossin

New U.S. Law's Family-Focused Savings Benefit: Will It Catch On?

United States Government

KR

Kaufman Rossin

Tricky Compliance Issues For Companies When An Executive Terminates Employment: Public Company Compensation Considerations

United States Commercial

FL

Foley & Lardner

Responses To The SEC's Concept Release On Foreign Private Issuer Eligibility

United States Commercial

MB

Mayer Brown

GHG Protocol Announces ISO Partnership To Develop Unified Carbon Accounting Standards

United States Environment

BD

Beveridge & Diamond

10 Common Public Audit Mistakes That Could Delay Your Timeline

United States Accounting

MG

MGO CPA LLP

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

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

United States Accounting

KR

Kaufman Rossin

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Partnership Representative Extended Deadline Approaching

United States Tax

MG

Maples Group

Significant Industry Victory In Federal Offshore Royalty Dispute

United States Accounting

HH

Holland & Hart

Delaware Law Alert: What To Keep In Mind For Your Next Purchase Price Adjustment Provision

United States Accounting

MB

Mayer Brown

Treasury Department Seeks Comment On Methods To Detect Illicit Activity Involving Digital Assets

United States Finance

GP

Goodwin Procter LLP

PCAOB Delays Implementation Of QC 1000 Until December 2026

United States Accounting

W

WilmerHale

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Latest Videos

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Securities Enforcement And Regulatory Developments From The SEC, CFTC, And PCAOB (Podcast)

FH

Foley Hoag LLP

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

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