In the early stage there is a particularly pernicious problem to be faced in public accounting.
FORBES: CPAs Face Challenge In Early Stage Of Zombie Apocalypse
For some period of time the highest ranking woman in a large public accounting firm was Jennie May Palen.
FORBES: How To Shatter The Public Accounting Glass Ceiling ?
Imagine a 1% partner in an international public accounting firm is bought out.
In many smaller public accounting firms, unlicensed accounting graduates are paid overtime.
FORBES: Auditors Want Overtime: California Lawsuit Against PwC Could Change Model
With 20 years of experience under her belt in business, including public accounting, investing, and financial planning, she knew that certain habits and practices were unsustainable.
FORBES: From Laid-off to CFO: How to Relaunch a Career After a Layoff
They would all represent, implicitly at least, an increment to the national debt (at least in an economic sense, if not in a strict public-accounting sense).
Fourth, and finally, the manner in which public companies deal with accounting-related problems may be impacting the enforcement bottom line.
FORBES: Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases.
Cohan and Associates, the top public accounting firm in Worcester Massachusetts.
FORBES: Fourth Circuit Holds Former Shareholders Not Liable For Corporate Tax In Midcoast Deal
In addition, the Public Company Accounting Oversight Board, created as part of the same backlash against corporate fraud, has had to grant auditors more time to comply with requirements under Sarbanes-Oxley.
These nouveau hatcheries invest lavishly in marketing, public relations, recruiting, accounting, legal counseling and financial advice--anything to bring young companies public in a hurry.
At any rate between Mr. Cohan and his sons Herb and Paul, there was over a century of public accounting experience distilled in that office.
FORBES: Weekend Slot Player Wins A Dandy Yankee Doodle Victory In Tax Court
The campus will offer postgraduate courses for UK and overseas students in subjects including accounting, architecture and public health.
In August of 2012, the Public Company Accounting Oversight Board, the US audit industry regulator, issued its first report on the auditors of broker-dealers under a pilot inspection program.
FORBES: All Talk: The SEC's Broken Broker-Dealer, Investment Advisor Examination Program
The more likely explanation here involves a mix of factors: SOX procedures and the incentives of professionals and accounting firms, the shifting focus of law enforcement, and a more subtle shift in the manner in which public companies may be reacting to accounting controversies.
FORBES: Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases.
Public-private partnerships were pioneered by the Tories and in many cases amount to little more than an accounting trick to take public spending off the balance sheet.
Watch this space, but I think that within a relatively short period the European Union will claim back the right to set accounting standards for itself, in the public interest, to ensure effective regulation.
The office is in Westborough Massachusetts, a well-known center of public accounting excellence.
FORBES: How To Shatter The Public Accounting Glass Ceiling ?
There are often differences in the way that things are treated under tax accounting and public corporate accounting rules.
The IASB and the IFAC signed an agreement in November to encourage harmonisation between public- and private-sector accounting standards.
Short-sellers had started selling off Enron in early 2001, well before the company's accounting fraud became public.
Because of laxer accounting rules, public-sector pension schemes, particularly in America, have not faced the same pressures.
The key accounting problem lies in the "discounting" assumptions used by public plans.
To become a Certified Public Accountant (CPA), one needs an undergraduate degree in accounting plus the ability to pass a regimen of exams.
Mr. Bisgay is a certified public accountant and was employed in the Financial Services Industry Practice at the accounting firm of PricewaterhouseCoopers LLP from 1989 to 2001, most recently as a Senior Manager.
Mandatory audit firm rotation was an old tune sung again by the Public Company Accounting Oversight Board, the audit industry regulator, beginning in August of 2011.
FORBES: Audit Firm Rotation: Maybe Make A Switch When The Government Takes Over
Chase not only needs to turn over the documents, it owes the public, Madoff investors and shareholders a complete accounting of its role in the largest Ponzi scam in history.
In my mind, given the lack of transparency and rigorous accounting standards related to public pensions, this merely means the pension is, at best, 70% funded.
FORBES: Looming Risk of Municipal Defaults Forces Retirees to Consider Pension Buyouts
The Financial Accounting Standards Board recently voted to research the extent to which investors in public companies should be told about illegal activities involving executives within companies and disagreements that a company has with its lawyers.
Only 89 of those actions targeted fraudulent or misleading accounting and disclosures by public companies, the fewest, by far, in a decade.
FORBES: Is The SEC's Ponzi Crusade Enabling Companies To Cook The Books, Enron-Style?
The U.S. Foreign Corrupt Practices Act (FCPA), which came into force in 1977, was unique in criminalizing the bribery of foreign public officials and requiring American companies to meet bribery-related accounting and auditing standards.
应用推荐