Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that perform a significant portion of a reporting issuer’s audit work to provide the ...

HONG KONG (Reuters) - Hong Kong's securities regulator will be able to see audit working papers when investigating mainland China-based companies, after it signed an agreement with Chinese authorities ...

The Securities and Exchange Commission has filed charges in an enforcement action against Deloitte’s affiliate in Shanghai, China, accusing the firm of violating U.S. securities laws by refusing to ...

Hong Kong’s audit regulator, the Accounting and Financial Reporting Council (AFRC) says it has reached a landmark agreement to help it obtain audit working papers of Public Interest Entity (PIE) ...

The U.S. public company accounting regulator will not accept any restrictions on its access to the audit papers of Chinese companies listed in New York, its chair said on Monday, confirming a Reuters ...

On Thursday, emerging markets ETFs rose on a potential agreement to allow U.S. accounting regulators to audit records of Chinese companies listed in New York. For example, the Emerging Markets ...

The U.S. Securities Exchange Commission (the SEC) has charged the Chinese affiliates of Ernst & Young, PwC, KPMG, Deloitte Touche Tohmatsu and BDO China Dahua with violating U.S. securities law after ...

It wasn’t until after he retired that Richie Retiree, CPA, received an ominous call. A former client had undergone an IRS audit, and the auditor disagreed with positions taken on the return, assessing ...

HONG KONG/SINGAPORE (Reuters) - Hong Kong's securities regulator, in an unprecedented move, took Ernst & Young to court after the audit giant failed to turn over accounting records related to a former ...

STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...