Under final regulations issued Thursday by the IRS and Treasury (T.D. 9963), partnerships electing to adjust the basis of partnership property under Sec.
The percentage of companies worldwide providing assurance on ESG information continues to rise, according to the latest round of data, but the United States and the United Kingdom continue to lag behind when it comes to ...
To bolster the risk assessment process and improve overall audit quality, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and ...