Where to place tax bets amid reform uncertainty?
As the tax reform debate sputters, companies have some big decisions to make about where to make and hedge their bets when it comes to tax planning.
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ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit gap now threatens credibility.
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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 ...
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ArticlePCAOB’s Christina Ho: How emerging technologies could improve audit quality
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.