Two themes should emerge when properly developing and retaining Millennial workers: Giving them room to develop their skills and time to build their network.
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Management accounting
How to use COSO to assess IT controls
CPAs can assess the effectiveness of their organization’s information technology controls by using Principle 11 of the newly updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). See a step-by-step procedure for applying Principle 11 to IT controls.
SEC slightly amends conflict minerals reporting requirements
The SEC has amended its conflict minerals reporting requirements after an appeals court struck down part of the rule. Under the conflict minerals rule, issuers are required to attempt to determine whether the gold, tantalum, tin, and tungsten used in their products originated in mines operated by warlords in the
Two SEC commissioners call for stay of conflict minerals rule
Two SEC commissioners issued a statement Monday calling for the commission to stay its conflict minerals rule and impose no further regulatory obligations related to the rule until litigation surrounding the rule is completed. Commissioners Daniel Gallagher and Michael Piwowar said marching ahead with a rule that might be invalidated
New conflict minerals guidance available
Conflict minerals reporting and auditing is a newly emerging practice, as May 31 is the submission date required by the SEC for the first reports of issuers’ efforts to track the gold, tantalum, tin, and tungsten in their supply chains. The AICPA Conflict Minerals Task Force has developed new nonauthoritative
Court ruling doesn’t stop conflict minerals compliance work
Despite an appellate court opinion that struck down a disclosure requirement in the SEC’s new conflict minerals rule, experts say companies need to continue tracing the origins of the gold, tantalum, tin, and tungsten in their supply chains and preparing to file their disclosures. The SEC’s conflict minerals rule was mandated
Companies lagging in conflict minerals process
Conflict minerals reporting may be a significant challenge for executives this spring as many companies are just in the early stages of compliance exercises as the May 31 SEC filing deadline approaches, according to a report released Wednesday. The SEC’s new conflict minerals rule grew out of the Dodd-Frank Wall
How to better connect planning, forecasting, and budgeting
Finance professionals are taking on strategic duties in addition to traditional reporting and compliance roles, and they’re becoming more influential in their organizations. But they still have an opportunity to make improvements, particularly when it comes to the use of forecasts.
Data security risk: You can take it anywhere
While no security program or security software can guarantee that data will never be lost or stolen, application of a few basic principles can help address mobile security risks and mitigate professional liability exposure.
Alignment is key for internal audit to deliver more value
The demands on internal audit have increased significantly in recent years as technology has advanced, regulation has become more rigorous, risks have emerged, and companies have sought more business insights from internal audit teams. “That bar continues to rise,” FedEx Chief Audit Executive Robert King, CPA, said Tuesday during a
How to calculate employer health care responsibilities
In compliance with new health care employer responsibility regulations, two halves indeed equal a whole for employers when they determine their number of full-time employees. To determine whether a business is subject to the employer mandate penalty under the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, the business
11 issues that could flare up at the next shareholder meeting
U.S. public companies are operating in an environment full of both risk and opportunity as they prepare for their annual shareholder meetings. Cyberthreats, disaster planning, and political and economic unrest are among many factors that make the current climate hazardous for many companies. Although high values in the stock market
Regulatory issues requiring more attention from some CFOs
Managing regulatory compliance has become a more arduous task in the past 12 months for one-fifth of U.S. CFOs, a new survey shows. In the aftermath of the financial crisis, new regulations have been added through legislation such as the Dodd-Frank Wall Street Reform and Consumer Protection Act, P.L. 111-203,
Spending and sentiment on the rise for U.S. finance professionals
Businesses show a sustained desire to spend on technology and employee training while expecting profits to increase—signs that economic sentiment among U.S. finance professionals is improving. Respondents in the AICPA Business and Industry Economic Outlook Survey previously have projected rising profits. Until now, that expectation hasn’t been mixed with much
Use data privacy to gain a competitive advantage
Data privacy doesn’t have to be an issue that keeps executives awake at night. Instead, companies that approach data privacy the right way can use it to differentiate themselves, said Carolyn Holcomb, CPA, the leader of PwC’s data protection and privacy practice in the United States. “We see companies that
10 tips for implementing shared services
Shared services are being applied to an increasing number of functions. Human resources, IT, and finance were some of the first areas where shared services commonly were implemented. Now sales operations, supply chain operations, and marketing are taking advantage of shared-services platforms.
Five key defenses against risk
When does a company pull the trigger on an acquisition or investment? When is expanding into a new market a prudent choice? And when is the right time to hire additional personnel or change employee benefits? These are among the many questions organizations consider through a lens of strategic opportunities
Crowdfunding poses benefits, risks
Financial return crowdfunding does not pose systemic risks to the world economy yet, according to a report issued Wednesday by staff researchers working for the International Organization of Securities Commissions (IOSCO). But in the marketplace, crowdfunding—which is growing in popularity—poses both benefits and risks, according to the report. Crowdfunding involves
Regulation leads list of top 10 risks for 2014
Regulatory changes and scrutiny are the risks business leaders are most concerned about for 2014, according to a new survey conducted by N.C. State University’s Enterprise Risk Management Initiative and consultant Protiviti. “It’s a message for policymakers,” said Jim DeLoach, CPA, a Protiviti managing director. “… The bottom line is,
Seven ways for small businesses to rein in health care costs
Editor’s note: On Feb. 10, the IRS delayed the penalty for employers with 50 to 99 full-time equivalent employees. Click here for details. New health care regulations in the United States have small business leaders bracing for increased costs and eager to save where they can. Although it was delayed
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
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