The Securities and Exchange Commission (SEC) requires public companies to issue financial statements. Before these statements become available to investors and the public, they need to undergo an ...

As a business owner, an external audit may seem a costly, unnecessary service. A privately held company is under no legal obligation to provide an external review of the company's financial statements ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Depending on when your fiscal year-end is, your company may ...

Although external and forensic auditors often hold similar qualifications — typically as certified public accountants — and share a common understanding of foundational concepts like sampling, ...

With interactions between audit committees and external auditors a focus of a steady stream of news recently, a new tool has been developed to assist audit committees in annual evaluations of external ...

The applicants would need a professional accounting certification in addition to meeting conduct and experience requirements.

The National Pension Commission (PenCom) says any company operating Defined Benefits Scheme (DBS) shall undertake at the end ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

Business owners often spend copious amounts of time managing their company's financial information. Accounting is the primary tool for recording, reporting and analyzing financial information.