The Securities and Exchange Commission adopted new rules, known as “Regulation A+,” that are intended to give smaller companies more access to capital.
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TOPICS
Management accounting
“Pervasive” pressure challenges internal audit’s objectivity
Fifty-five percent of North American chief audit executives have been asked at least once to omit or modify an important audit finding, according to new research.
Internal audit may need a makeover
As businesses transform in response to market shifts, internal audit functions may need to provide more value-added services and proactive advice to management in the coming years.
U.S. finance execs remain optimistic, envision growth, according to survey
Overall optimism among U.S. finance executives in business and industry took a slight quarterly dip, but sentiment remains positive compared with previous first quarters in the post-recession era, according to an AICPA survey.
Adam Miller, CPA/ABV/CFF, CGMA
A conversation with Adam Miller, CPA/ABV/CFF, CGMA, CFO of Barron Lighting Group in Phoenix.
Ethics, reputation, and compliance gain as corporate priorities
Businesses are placing increasing emphasis on ethics and compliance, and the area is set to gain further importance in the near future.
The domestic production activities deduction for computer software
Know how to apply the rules to this fast-changing industry.
Revenue recognition implementation concerns finance executives
A recent KPMG survey shows that 64% of U.S. companies are uncertain about the path they’ll take to adopt the new, converged revenue recognition standard. Also, regulation is cited as the top compliance concern for 51% of corporate finance executives.
Some ERM practices going stagnant, survey indicates
Senior finance executives say their organizations are often not in alignment about the need for structured enterprise risk management, a survey on behalf of the AICPA shows.
New conflict minerals guidance developed
New questions and answers developed by the AICPA Conflict Minerals Task Force provide nonauthoritative guidance to practitioners performing independent private-sector audit engagements of conflict minerals reports.
Regulation remains top risk for 2015
Some familiar risks are top-of-mind for executives and board members, and new concerns are emerging as well, according to survey results released Monday.
COSO: Internal control a challenge with outsourced providers
Here’s how companies with outsourced service providers can meet the requirements of the updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Management accounting
Olivia Kirtley, CPA, CGMA, held a small blue globe in her hand for the audience to see as she presided over the closing ceremony of the World Congress of Accountants in November. The globe, made at a CGMA booth using a 3-D printer at the Rome meeting, was more than
Highlights
In an address in Rome to participants of the World Congress of Accountants, Pope Francis reminded accountants that their work is a service to the community and encouraged accountants to use this perspective, along with their creativity, to tackle the urgent problems facing society.
Bringing analytics to life
The use of analytics has been recognized as a crucial part of any decision-making process in businesses. The explosion in transactional and nontransactional data that organizations have access to has made the need for new tools and technologies vital for organizational success.
Becoming a strategic risk adviser
Accountants can leverage the training and experience they have in managing compliance risks to become strategic risk advisers for their organizations.
Drive competencies and develop talent
The financial planning and analysis department at Baker Hughes is more valuable and more collaborative thanks to a three-step employee-development process, the company’s Michael Kinney, CPA, explains.
Audit committee members need more time, expertise to deal with risky environment, survey says
Risk concerns have put a strain on audit committees, who say they need more time and expertise to exercise proper oversight.
How to manage risks connected with the “internet of things”
Although web-connected products and the “internet of things” provide opportunities for transformative growth, they also may carry substantial risks.
How to meet the challenge of the open workforce
Companies across the globe are embracing the “open workforce” model, a trend that has been fueled by globalization and digitization.
Features
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