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Posts in Audit

Dispelling the Myth That a SOC Report is Merely a Checkbox

February 9, 2012
Rob Busch

Some companies believe that once a SOC 1, SOC 2 or SOC 3 report is issued and in their customer’s hands, the box can be checked and the report can be filed away in a drawer to be forgotten. This perception couldn’t be further from the truth. [...]

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Will the U.S. Adopt Global Accounting Standards?

January 10, 2012
Tracy Curley

If you read MFA’s recent Financial Reporting Alert, SEC Issues Two Staff Papers on Work Plan Convergence of Global Accounting Standards, there are a few key points worth noting.

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BESP - Have You Made Your List and Checked It Twice?

December 21, 2011
Pamela Sintros

If not, you may find the new rules are a bit naughty and not so nice …
Effective, January 1, 2011, both public and privately-held companies are required by the FASB to use [...]

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Is XBRL More Than Just a Compliance Expense?

October 19, 2011
Tracy Curley

With XBRL (eXtensible Business Reporting Language) now in its third phase of implementations, nearly all public companies using U.S. GAAP are now required to submit data in the fully searchable, digital format. [...]

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Tips for Nonprofit Audit Committees

October 5, 2011
Christine Schneider

In last week’s post, What Makes a Great Audit Committee?, I suggested some criteria to consider when selecting or evaluating the members of an audit committee.

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What Makes a Great Audit Committee?

September 28, 2011
Christine Schneider

Your audit committee can serve as a powerful tool for your company, and its potential to do so is determined by the expertise of the individuals that comprise it. [...]

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The 5 Principles of a SOC 2 Report

September 21, 2011
Matt Pettine, MFA Cornerstone Consulting

The new SOC (Service Organization Control) 2 reports provide information and assurance relating to a service provider’s non-financial control environment and are most commonly based upon a combination of one or more of the Trust Services Principles.

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Disclosing Your Tax-Exempt Information

August 17, 2011
Christine Schneider

When your tax-exempt organization receives a request for inspection of its federal filings – Form 990 or 990-EZ, 990-T if applicable and its application for tax exemption – do you know how to respond? [...]

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Internal Controls Assessments: You Have Now Reached a Comfortable Cruising Altitude

July 27, 2011
Lisa Whittemore, MFA Cornerstone Consulting

When a business is first founded, the President has their hand in each and every business process. They make the widgets. They sell the widgets. They collect the cash for the widgets.

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Impaired or Not Impaired: That is the Question

July 6, 2011
Mike Piessens

Do you have the intangible asset “Goodwill” sitting on your books from previous business combination transactions?

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10 Steps to Prepare for a SOC Report Audit

June 6, 2011
Rob Busch, Michelle Mackey and Matthew Pettine

A Service Organization Control (SOC) report can help your company meet requests you receive from your clients on behalf of their auditors, gain a competitive edge, and benchmark against best practices. [...]

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Leveraging Controls for 3rd Party Assurance Reports

May 2, 2011
Joseph Landry

Have you been contemplating obtaining a service auditor’s report in order to meet the assurance needs of your customers and/or your customer’s auditors? [...]

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AICPA SOC Reports – Now That’s a Big Deal!

March 30, 2011
Rob Busch

In my November 2010 blog post on the demise of the SAS 70 standard (“SSAE 16 to Supersede SAS 70 Standard – What's the Big Deal?”), [...]

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Small Companies May Get SOX Audit Relief

November 23, 2009
Will Andronico

On the heels of a study that points out the imbalance in proportionate costs for small companies to comply with SOX, Accounting Today reports that The House Financial Services Committee voted that small and midsized public companies should be exempt from Sarbanes-Oxley audit requirements.

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Small Companies Paying Big Price for SOX Audits

October 8, 2009
Travis Drouin

The anecdotal evidence was already there, but now the hard numbers are in from an SEC report that proves smaller companies are paying a disproportionately high cost to comply with Sarbanes Oxley.

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SEC Says No SOX Delays for Small Companies, But Extends SOX Survey Deadline

January 29, 2009
Peet Rapp

Last week, new SEC head Mary Schapiro made it clear that small companies will have to comply with SOX.

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Stock Option Valuation: 409A, Fair Value and Audit Prep

June 30, 2008
Will Andronico

From 409A to audits, independent valuations are a popular topic of discussion these days…and for good reason. They can make all the difference in defending your position – and that of portfolio companies – with the IRS and financial statement auditors.

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