With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Internal controls are put in place by company management to help a company achieve its institutional goals. While internal controls are adapted to the companies they protect, there are some controls ...

A number of members of the SEC accounting staff addressed the 2018 AICPA Conference on Current SEC and PCAOB Developments. Some of the remarks provided helpful guidance for evaluating internal control ...

At the end of last year, the SEC announced settled charges against Entergy Corporation, a Louisiana-based utility company with shares traded on the NYSE, for failure to maintain internal accounting ...

The Financial Accounting Standards Board issued an accounting standards update Monday to enhance the guidance for applying the lease accounting standard to arrangements between entities under common ...