By
Maria L. Murphy2020-01-02T15:35:00
An updated cloud computing standard from the Financial Accounting Standards Board will clarify expenses associated with Web hosting arrangements for cloud computing.
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2018-09-24T15:30:00Z By Tammy Whitehouse
Unraveling an accounting simplification, companies are returning to an older way to account for software costs associated with certain cloud computing arrangements.
2026-03-12T20:37:00Z By Jonny Frank and Michael Costa, CW guest columnists
AI elevates compliance, or exposes it. The technology presents compliance leaders and lawyers with an extraordinary opportunity to elevate their roles, as well as an equally extraordinary risk of accountability when AI fails, misleads, discriminates, hallucinates, or generates unreliable outputs.
2026-03-12T20:00:00Z By Jaclyn Jaeger
Recent pronouncements made by the U.S. Securities and Exchange Commission leadership, alongside the recent overhaul of the SEC Enforcement Manual, collectively signal a back-to-basics enforcement approach that appears beneficial for companies in their dealings with the agency.
2026-02-17T23:11:00Z By Ruth Prickett
Four senior partners at Big Four accountancy firm Ernst & Young, including a leader in the firm’s compliance function, have left the company because of spiralling repercussions from a costly compliance failure.
2025-10-15T19:16:00Z By Ruth Prickett
Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...
2025-10-07T20:32:00Z By Jaclyn Jaeger
Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.
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