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Armanino’s Audit Services Team is committed to adding value to your organization. Our client service model focuses on quick response times and efficient audit services. As a CPA firm, Armanino provides audit services to small to mid-cap companies and our structure allows for more competitive fees than Big 4 and national CPAs without sacrificing quality.

Our Approach

As the regulations that affect financial audits and reporting grow increasingly stringent, the spotlight on credible auditing has never been greater. At the same time, the growing sophistication of external audit techniques can add significant value to an organization by improving access to capital, reassuring stakeholders, and providing meaningful comparisons to other companies in your industry.

Our client service model focuses on the following:

Speed and Efficiency

Our deep familiarity with complex organizations in general, and with your industry in particular, gives us the skills necessary to conduct external audits quickly and cost-effectively, with minimal disruption to your operations. Our staff is specifically trained in the issues and business processes of your industry—they know what to look for and how to go about it with no wasted motion.

Hands-On Approach

Our partners and managers work on-site, taking a proactive approach to streamlining your audit and resolving any issues that arise. At every level of your organization, our people are equipped with robust tools and technologies to ensure a thorough and efficient audit process.

Competitive Pricing

Our evolved service model combines highly-trained staff, sophisticated methodologies and the latest technology to offer audit services at fees that are highly competitive when compared to our Big 4 and national counterparts—with no sacrifice in resources, service or quality.

Specialized External Audit Services

Beyond traditional external audits, we offer a full range of audit services to address specific needs. Our review team can analyze your financial statements to satisfy regulatory or other requirements. Our service organization control (SOC) audit compliance program can provide all three types of SOC reports to satisfy existing standards for outsourced processes. And our benefit plan audit team provides comprehensive services for employee benefits plans of all kinds. We also have a dedicated public company practice that is thoroughly trained in addressing SEC audit and compliance needs.

Global Capabilities

Even if you have operations outside the U.S., we can provide efficient auditing services that meet international standards. We provide access to the top independent accounting firms in each of your key markets.


A-133 Audit

A-133 Audit

Our team of  OMB Circular A-133 audit experts can help you determine whether you need a Single Audit.


Audit Procedures

Audit Procedures

Our agreed-upon procedures engagements require us to work closely with you to understand your business and meet specific needs during a significant transaction (i.e., a merger or acquisition) or other event. 


Benefit Plan Audits

Benefit Plan Audits

Our audit team of employee benefit plan audit experts, work with a wide range of clients, from medium-sized businesses to publicly-traded companies. Our timely and competitively-priced services, along with our network of pension-related services groups (i.e., pension administrators, attorneys and asset managers) will be beneficial to your company.


Financial Statement Audit

Financial Statement Audit

Our financial audit professionals have the technical expertise to deliver a timely financial statement audit at a reasonable fee, because our audit approach is uniquely designed to avoid disruption to your day-to-day operations. Our audit partners and managers are on-site for the majority of the audit to ensure a timely and effective engagement, which is a differentiating factor for our firm.

Reviews & Compilations

Reviews & Compilations

A review of your business's financial statements, while not as in-depth as an external audit, allows you to satisfy regulatory or other requirements and provides you with useful information. Often times, our auditors find that our financial statement reviews allow our clients to receive additional funding, extend lines of credit and beyond.


SEC Audits

SEC Audits

Many of our dedicated public company audit professionals have more than 10 years of Big 4 experience helping public company CFOs and audit committees meet audit and compliance requirements. Since 2010, our audit team has received zero engagement deficiencies and zero quality control deficiencies on its recent inspection from the Public Company Accounting Oversight Board (PCAOB).


SOC Audit & SOC Compliance

SOC Audit & SOC Compliance

Armanino has extensive experience with Type 1 and Type 2 SOC reports to fulfill all your SOC audit and SOC compliance needs.



Consumer Business

Consumer Business

Consumers today demand more value, better service and greater convenience, and retailers must adapt their services to meet continually evolving consumer needs. Armanino’s has a team of auditors who deliver clearly articulated and actionable audits and advice that enables businesses to increase their value.




Leading schools, colleges and universities need a financial partner that not only addresses their audit and tax compliance issues, but their underlying business challenges. Our audit and compliance team works with more than 120 private K-12 schools, colleges and universities. We combine this depth of expertise with data-driven analytics, KPIs and the right software solutions to help our clients better prepare for the future.


Financial Services

Financial Services

New and emerging private equity funds, mortgage pools and crowdfunding platforms need to build optimal fund, cost and servicing structures, while existing funds, pools and platforms face issues such as impairment recovery and loan loss reserves. Our financial audit experts help clients manage more compliant, efficient and successful operations.

Food & Beverage

Food & Beverage

Armanino’s professionals deliver clear, actionable insights that enable businesses like yours to succeed and grow. We offer industry-specific expertise through a team of audit, tax and consulting specialists, who can help you manage the challenges that are unique to food and consumer businesses.



Our audit specialists understand the complexities of the healthcare industry. We have expertise in core areas such as feasibility studies, IBNR calculations, Medicare/Medi-Cal, accounting for refundable fees, valuation of receivables and analysis of third-party reimbursements (e.g., assessment of third-party liabilities).




Our audit specialists understand the complexities of the insurance industry. We provide expertise on issues such as Model Audit Rule Section 16 compliance and OMB A-133, SAP, pension plan, claim, GAAP and SSAE 16 audits.


Manufacturing & Distribution

Manufacturing & Distribution

Manufacturers today need to stay lean and agile, without neglecting product innovation, and our experts help manufacturing and distribution companies maximize their efficiency and build their profits with audits tailored to the manufacturing industry. 




Armanino’s client base includes more than 600 nonprofit organizations. We have extensive experience in multiple nonprofit arenas including nonprofit GAAP, functional cost allocations, revenue recognition issues, alternative investments and the interpretation of regulatory provisions.


Professional Services

Professional Services

To succeed in a highly competitive marketplace, professional services firms must meet their clients’ high expectations, manage their own day-to-day financial pressures and think strategically. Our audit experts help a wide range of service businesses satisfy their clients’ evolving needs, operate more efficiently and build long-term strategies for success. 


Real Estate & Construction

Real Estate & Construction

Our external audit experts help real estate and construction companies streamline their operations, maximize their opportunities and minimize their risks in an often cyclical marketplace.


Solid Waste

Solid Waste

Our dedicated "Waste Team" can organize an efficient and cost-effective audit or review, ensuring financial statements display accurate and meaningful results. We provide analyses and projections of revenues and expenses, based on current and expected economic conditions. We provide confidential independent route audits of existing routes, identifying unbilled and erroneously-billed services. We also assist in the preparation of rate applications and assess profitability levels so our clients can better negotiate with regulators and city officials.




Our technology practice has the size and strength to deliver the audit services you need with the focused time and attention you deserve. Our references include some of the largest and fastest-growing tech companies in Silicon Valley, Silicon Beach and Austin, Texas. Our specialized services include financial statement audits and reviews, compliance audit reporting, equity compensation accounting, revenue recognition, IPO readiness and more.



Webinar 10/27

Private Lenders Insight Into the Marketplace Webinar

Armanino's Dean Quiambao teams up with Kevin Kim from Geraci and Curt Altig from Builders Capital to answer the ...

Webinar 10/29

Privacy Complexities in M&A Transactions and Global Pri ...

Keep up with the evolving privacy landscape and gain the tools you need to navigate through data privacy in M&A transact ...


2020 SEC Audit Fee Survey

Armanino has compiled and analyzed more than 600 California-based public companies’ revenues and audit fees over the past three years to provide you with a tool to quickly compare your audit fees to those of your p ...

Measuring the Fair Value of Equity-Based Awards

Equity-based compensation awards can help companies attract skilled workers and boost performance. But accounting for these payments can be complicated and costly. Here’s an overview of the existing guidance under U.S. G ...

Preventing and Detecting Elder Investor Exploitation

In October, the SEC held a roundtable to help raise awareness about exploitation against a particularly vulnerable group of investors — the elderly. Older investors tend to lose more money to fraud scams and have less ti ...

SEC Extends “Test-The-Waters” Option to All Companies

The Securities and Exchange Commission (SEC) recently adopted a rule that would extend the “test-the-waters” provision of the Jumpstart Our Business Startups (JOBS) Act to all companies planning to go public.

Simplifying the Rules for Reporting Income Taxes

For years, businesses have complained that the guidance for reporting income taxes includes many mechanical rules and exceptions. As a result, it often yields information that’s challenging for investors to understand. I ...

2019 SEC Audit Fee Survey

Armanino has compiled and analyzed more than 600 California-based public companies’ revenues and audit fees over the past three years to provide you with a tool to quickly compare your audit fees to those of your p ...

Investors Critical of Expanded Corporate Purpose

An influential group of large company CEOs recently decided that serving shareholders will no longer be the main purpose of their corporations. Instead, the scope has been expanded to include customers, employees, suppli ...

Effective Dates: FASB Proposes Changes to Standard-Setting Approach

The FASB has proposed changing its philosophy for establishing effective dates for major new accounting standards. A proposed philosophical shift would extend and simplify how effective dates are staggered between larger ...

Public companies: Is it time to update the MD&A requirements?

The SEC is planning to issue a proposal by April 2020 that would “modernize and simplify disclosure rules” regarding management’s discussion and analysis (MD&A) of financial condition and results of ...

Accounting for Acquired Goodwill

Goodwill is an acquired intangible asset that can affect earnings if it declines in value. The FASB is soliciting feedback on this topic as it considers whether to change the subsequent accounting of goodwill and other a ...

Coming Soon: Proposal to Improve Audit Procedures for Accounting Estimates

The AICPA’s Auditing Standards Board unanimously voted to propose revisions to the audit standards on accounting estimates. This article explains how and when estimates are used in financial reporting, and why the ...

Eye on Stock Repurchases

Stock repurchases have skyrocketed in recent years, and these transactions have become a political hot button. Some stakeholders are asking for changes to the accounting rules for reporting treasury stock. A sidebar disc ...

Is Your Finance Team Using AI?

A recent survey found that only 11% of executives are making use of artificial intelligence and over one-third of companies spend more time collecting data than analyzing it.

Best Practices for Audit Committees

Although external auditors have primary responsibility for audit quality, the audit committee plays an important oversight role in the financial reporting process.

How XBRL Benefits Companies, Large and Small

Investors and accounting professionals have warned the SEC against exempting small companies from the requirement to add interactive data to their financial statements using eXtensible Business Reporting Language.

New Phase-In Option for Credit Losses Standard

Bank regulators have completed a rule that will allow banks to phase in the capital effect of the new credit losses accounting standard over a period of three years.

AICPA To Align Its Auditing Standards with Public Company Standards

Review a new omnibus auditing standard that will cover standards on related parties, communications with audit committees, and consideration of fraud in a financial statement audit.

Identifying CAMs: The New-And-Improved Auditor’s Report

Public company auditors have been conducting test runs to help them add critical audit matters (CAMs) to the auditor’s report. This article explains the new Public Company Accounting Oversight Board (PCAOB) require ...

FASB Project to Target Performance Reporting

The goal is to make it easier for investors and securities analysts to understand from reading a company’s financial statements how the business works.

Reporting the Effects of Tax Reform

The FASB will continue to monitor income tax reporting under the TCJA. Some uncertainty remains regarding the global intangible low-taxed income regime, the base erosion and anti-abuse tax and realization of deferred tax ...

Global Convergence Project: U.S. GAAP Is Alive and Well

The SEC and FASB have been hesitant to relinquish control over accounting rules and adopt a more principles-based regime under IFRS compared to existing GAAP.

Grace Period for “Good Faith” Income Tax Reporting Ends Soon

Companies that follow GAAP (whether public or private) may find themselves unprepared if they don’t fully understand how the TCJA affects them.

Small Banks Get Extra Year to Implement Credit Losses Standard

Updated guidance that will align the implementation date for nonpublic entities’ annual financial statements with the implementation date for their interim financial statements.

2018 SEC Audit Fee Survey

Armanino's SEC Audit Practice Lead Matt Perreault compares public company audit fees, sorted by revenue, paid to regional, national and Big 4 external auditors during 2015, 2016 and 2017.

Private Companies Can Elect Out of The Complex VIE Guidance

Review the consolidation rules and the option to elect a less complex method to assess whether common control arrangements need to be consolidated for financial reporting purposes.

Are You Ready for the Changes to the Auditor’s Report?

The SEC will soon require auditors to issue expanded reports for public companies, and the ASB is considering similar but voluntary guidance for nonpublic entities.

Why Auditors Require Face-to-Face Meetings to Assess Fraud Risks

Although fraud-risk interviews can seem probing and invasive, they’re a critical part of the audit process.

Conceptual Framework: Clarifying the Disclosure Rules

The FASB is trying to end years of debate on how it should balance asking companies for the right amount of detail against bogging down footnotes with extraneous information.

Loan Losses: It’s Time to Sync the FASB and SEC Guidance

SEC officials plan to update the interpretive guidance for estimating loan loss allowances to reflect the FASB’s updated credit loss standard, which takes effect in 2020.

FASB Simplifies Accounting Rules for Stock Compensation

The change eliminates guidance that called for businesses that give stock awards to contractors or consultants to follow a separate standard than that used for employee stock compensation.

This Is Not a Drill: How Nonprofits Can Remain Resilient in the Face of Disaster

Critical component of any disaster plan is flexibility. Making sure everyone has a chance to practice emergency protocols, help ensure your organization will remain strong and resilient.

First-Time Audit: A Guide for Growing Companies

When looking for an audit firm, you should be looking for a partner with whom you can have a long, successful relationship. Learn how to choose the best external auditor for your firm.

SEC Proposes Changes to the Whistleblower Program

The SEC is proposing amendments to its guidelines to make the program more effective and efficient.

Reporting for Business Segments

The FASB wants to improve the guidance for aggregating business segments and the reportable segments process.

Have You Started Implementing the New Lease Standard?

Many companies are struggling with implementation because of the unexpected volume of information needed for compliance, the lack of automated software options and ongoing FASB changes.

PCAOB Outlines Priorities for the Year

The PCAOB’s new members plan to complete several existing standard-setting projects in the coming months and keep researching ways to increase the use of technology in auditing.

Are You Ready for the New Credit Losses Standard?

The new rules will require banks and other creditors to recognize losses on bad loans earlier.

Are You Ready for the New Not-for-Profit Reporting Standard?

The new rules change the net asset classes, modify treatment of underwater endowments, and provide more insight into liquidity, expenses and investment returns for financial statement users.

FASB Clarifies Guidance on Collaborative Arrangements

The proposed changes would help partners in a collaborative arrangement determine when a transaction should be treated as revenue and when it belongs elsewhere on the income statement.

How Does Your Company’s Pay Measure Up?

Starting this year, public companies must calculate and disclose a ratio comparing CEO compensation to the median compensation for other employees.

Materiality and Disclosures: FASB Decides to Maintain the Status Quo

The FASB has abandoned its plans to amend the definition of “materiality” and to give businesses more discretion about what to include in financial statement footnotes.

Auditors Evaluate Cloud Computing Risks

Reshaping the storage of critical business information, including sensitive personal data of customers and employees.

Fair value returns to the spotlight

The FASB has voted to approve a 2015 proposal intended to improve financial statement disclosures about the estimates used to determine the fair values of assets and liabilities.

FASB Proposes Updated Standard for Cloud Computing

Meant to clarify accounting for the costs of setting up business software managed in the cloud, the proposal would allow more of the costs to be spread over the contract’s life.

What You Need to Know About Construction Loans

To help secure a construction loan, it pays to understand the loan process and the four ratios that lenders use to scrutinize a loan request.
New Revenue Recognition Standard

With the effective date less than a year away, the AICPA is asking the FASB for special breaks for private ...

Blockchain: A Potential Tool for Real Estate Transactions

Real estate companies must follow five steps to determine when to properly recognize revenue on their financial statements.

SEC Plans to Update Guidance on Disclosing Cybersecurity Risks

After numerous high profile data breaches in 2017, the SEC is discussing plans to update its interpretive guidance for public company disclosures about cybersecurity risks.

Will FASB Provide Relief From Reporting Taxes Under the New Tax Law?

The article describes the unrecognized FASB tax benefits, explain what’s being eliminated and retained, and predict how the FASB will minimize “disclosure overload” going forward.

Is a General Partner Fund Right for Your Project?

GP funds can enable sponsors to meet their capital contribution obligations while maintaining the freedom to invest in additional projects.

When an LLC Doesn’t Protect Personal Assets

LLCs can limit real estate owners’ and developers’ personal liability, but there are exceptions.

Audit Analytics: What You Should Tell Your Auditor Before Fieldwork

Here’s how auditors use analytical procedures to make audits more efficient and effective, and why it’s critical to tell your auditors about major changes during the accounting period.


The Impact of Revenue Recognition on Real Estate

Real estate companies must follow five steps to determine when to properly recognize revenue on their financial statements.

The Value of Benchmarking for Nonprofits

On March 26, Armanino hosted a roundtable “Key Reporting and Benchmarking Best Practices for Nonprofits” for top-tier CFOs from the Bay Area’s larger nonprofit organizations.

Leasing Standard: FASB Proposes Revisions to Ease Implementation

The FASB proposal relaxes the retrospective transition requirement and revises the guidance for lessors.

How the New Revenue Recognition Rules Will Affect Bad Debts in Health Care

Health care is one of the industries that is expected to undergo major changes to financial statements as a result of the new revenue recognition standard.

FASB Abandons Proposal to Redefine Materiality

The proposed changes would have given businesses more flexibility about what to include in financial statement footnotes, but investors feared that companies would omit useful data.

FASB Seeks to Clarify Guidance on Collaborative Arrangements

The FASB hopes to clarify its guidance for collaborative arrangements, which could in turn have an effect on the revenue recognition rules.

FASB Proposes Changes to Reorganize Consolidation Guidance

The FASB would like to simplify the consolidated reporting guidance in U.S. GAAP by reorganizing its format and clarifying some of the content.

Assets and Liabilities: FASB May Redefine the Basics

The FASB is considering changing the definitions of assets and liabilities as part of a long-running project to update its Conceptual Framework.

FASB Introduces New-and-Improved Hedge Accounting Rules

The recently updated hedge accounting standard brings welcome changes for businesses and investors alike.

Balancing the Needs of Financial Statement Users vs. Private Businesses

The FASB plans to continue considering whether privately held businesses need simpler accounting requirements compared to public companies.

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The FASB certainly has been busy in recent years, and starting in 2018, nonprofits will need to start implementing all of thes ...

Pen and calculator on receipts

A proposed FASB accounting standards update aims to provide new clarity for nonprofits about when a transaction should be cons ...

FASB Update: Business Combinations vs. Asset Acquisitions

To avoid subjecting day-to-day asset purchases to complex GAAP rules for business combinations, the FASB is updating the accounting definition of a business, via a three-stage project.

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On August 3, 2017, the Financial Accounting Standards Board released an exposure draft that will clarify and improve the scope and accounting guidance for contrib ...

FASB Pauses so Companies Can Focus on Rev Rec, Lease and Credit Loss Rules

As businesses gear up for three huge accounting changes, the FASB is focusing on implementation of these rules, with no near-term plans for any other major updates.

New PCAOB Rule – Does It Really Benefit Investors?

The PCAOB has unanimously adopted a rule to expand the auditor’s report in regulatory filings and make it more useful for investors.

Should VIE Consolidation Guidance Apply to Private Companies?

A recent FASB proposal would allow private companies that use variable interest entities (VIEs) to skip the consolidation guidance.

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In the last few years, cyberattacks have put many of the country’s leading institutions at risk. The largest breaches have affected hundreds of thousands of ...

Why and How Auditors Assess Internal Controls

Recent technical Q&As from the AICPA help explain why auditors continually question and test internal controls during audit procedures.

Split FASB Approves Update for Down-Round Options

The FASB has voted to finalize an update meant to simplify accounting requirements for companies that issue warrants with embedded down-round options.

Audit Technology Brings Efficiencies and Challenges

Advances in technology are facilitating audit work, but these tools can’t adequately replace an auditor’s knowledge and professional judgment.

Concerns Rise as Rev Rec Effective Date Approaches

Implementing the new revenue recognition standard is likely to be more complex and costly than expected. Here is a look at the changes and a recent IRS request for comments.

How Diverse is Your Boardroom?

U.S. companies have been slow to embrace board diversity, despite its benefits, so institutional investors are asking the SEC to beef up its diversity disclosure rules.

FASB Publishes New Rules on Callable Debt

A new FASB update will shorten the amortization period for premiums paid for callable debt securities, such as municipal bonds, to the earliest call date, to better reflect market realities.

Update on Equity Crowdfunding

It's been nearly a year since the SEC began allowing private companies to raise funds from everyday investors. Here’s where things stand so far.

Recent FASB Developments: Hedging, Consolidation and More

The FASB isn't planning to issue any major accounting updates in 2017 but instead is fine-tuning certain narrow-range topics, such as hedging and consolidation.

SEC Will Require Public Companies to Hyperlink Exhibits

The SEC has approved a final rule requiring public companies to include hyperlinks to their exhibits in regulatory filings.

ASB to Issue Final Going Concern Standard

The ASB has voted to issue a final going concern standard. It aligns the AICPA guidance with earlier FASB guidance and shifts some responsibilities from external auditors to management.

FASB Update Part 4: Disclosing Your Liquid Assets and Liquidity Management

The FASB’s new nonprofit accounting standard includes requirements for nonprofits to discuss their liquidity with quantitative and qualitative disclosures.

FASB Resumes Work on Simplifying Hedge Accounting

The FASB recently got back to work on its project to simplify hedge accounting. Here’s a look at what hedge accounting is, why simplification is needed, and what’s likely to be changing.

FASB Update Part 3: Accounting for Your Cash Flows

The new rules keep the flexibility of the old standard and make it easier for nonprofit organizations to use the direct method to account for cash flows.

In Pursuit of Global Accounting Convergence

This article provides an overview of the history of the global convergence project, along with SEC Chair Mary Jo White’s hopes for the future of IFRS in the United States.

PCAOB Says Its Documentation Rules Override Chinese Regulations

This article explains why the Chinese Ministry of Finance and the PCAOB can’t see eye to eye—and how the recent interpretive guidance may be unrealistic for auditors to follow.

Are You Buying Assets or a Business?

The FASB’s recently revised definition of a business will sharpen the distinction between the purchase (or disposal) of a business and the purchase (or disposal) of assets.

FASB Endorses a Simpler Method for Reporting Impairment

In a close 4-3 vote, the FASB recently finalized its plan to simplify the measurement of goodwill impairment. Here’s an overview of the new method and the argument for and against it.

Are You Ready for the New Lease Standard?

The FASB’s new lease standard may be a bigger undertaking than some companies expect. This article explains how complex judgement calls may be required for some third-party contracts.

Reporting Restricted Cash

The FASB recently amended U.S. GAAP to clarify the guidance on reporting restricted cash balances on cash flow statements. This article discusses how to handle restricted cash.

AICPA Finalizes Standard on Pro Forma Compilations

The AICPA has issued SSARS No. 22, Compilation of Pro Forma Financial Information. We explain when the guidance applies and what’s to be expected.

Impact of New Lease Accounting Rules on Nonprofits

The FASB has released new standards for lease accounting. The update will impact the way nonprofits account for leases on everything from office space to the office copier.

FASB Update Part 2: Accounting for the Money You Spend

To help nonprofits prepare for the recent FASB changes, we have prepared a deep dive into the new standards, including guidance on implementation. This article is two of a four-part series.

Revenue Recognition: FASB Relaxes Disclosure Requirements for Certain Industries

This article discusses the FASB change that will allow some companies to avoid disclosing how much work they have left on certain types of customer contracts before they can be paid.

Planning for 2017: Leases and Revenue Recognition

The FASB has given technology firms plenty to ponder with its new standards for revenue recognition and leases. This article gives a recap of the standards and what you need to consider.

FASB Update Part 1: Accounting Update Reshapes Nonprofit Reporting

The FASB has issued the most sweeping changes to nonprofit financial reporting since the early ‘90s. To help you prepare, we have provided a deep dive into the new standards.

Best Practices in Gift Acceptance: Not All Gifts Are Good Gifts

This article explains best practices for creating gift acceptance policies and procedures.

Private Businesses May Get a Reprieve from Consolidated Reporting

Accounting for VIES continues to be frustrating for private companies. We explain why it’s frustrating and how the FASB is trying to simplify requirements for certain private companies.

Will the PCAOB Expand the Audit Report?

The PCAOB is close to wrapping up a project to expand the auditor’s report to make it more useful for investors. We summarize the history of this project and the views of parties in ...

Controversy Surrounds Balance Sheet Classification of Debt Project

The FASB has discussed ways to simplify the classification of debt with a single overarching principle. We explain why this is such a hot topic, especially among private companies.

Is XBRL Reporting the Wave of the Future?

Public companies are required to submit regulatory filings using XBRL. We explain what XBRL is, how it’s evolving and how it’s gaining traction in the United States.

Mission Accomplished: FASB Finalizes the Cash Flow Project

The FASB recently published an update to U.S. GAAP that addresses cash flow statement presentation and classification. We highlight eight issues that are clarified by the updated guidance.

SaaS Companies: When to Capitalize Costs

Our 2016 survey of 90 public SaaS companies includes excerpts from their development and sales commission accounting policy footnotes. We show both the trends and the disparity in practic ...

When a Group of Assets Becomes a Business

Differentiating the purchase of a business from the purchase of a group of assets is something that the FASB has been debating for years. We describe the latest FASB proposal on this issu ...

How to Detect & Reduce the Risk of Fraud

When it comes to your nonprofit, it is important to be on the lookout for the warning signs of fraud. implementing strong financial controls can help protect your organization.

Are Non-GAAP Measures Helpful or Harmful?

The controversial trend that has led to backlash on the non-GAAP measures from business groups and regulators is explained.

Investors and Businesses at Odds Over Inventory Disclosures

The FASB is considering adding more detail to companies’ financial statement footnotes, while investors and businesses disagree about the pros and cons.

Man Pulling String on Curtains Outside Thumb

The FASB has issued the first major changes to the accounting standards for nonprofits’ financial statement presentation. Find out how it will affect your o ...

FASB Proposes Changes to VIE Guidance

The FASB recently proposed changes to the consolidated reporting guidance entities that are the single decision maker for a VIE. We review the proposal.

How Auditors Evaluate the Going Concern Assumption

The AICPA recently issued an exposure draft that would amend the guidance for how an auditor evaluates a company’s financial viability. We review the key aspects.

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The new-and-improved revenue recognition GAAP rules go live in 2018 for calendar-year public companies. The time to begin implementation is upon us.

AICPA Issues Clarified Attestation Standard

The ASB recently issued its attestation guidance in a new, clarified format. Here are the details on what’s changing for attestation engagements, and when those changes will become ...

Redefining “Small” for Public Companies

Do you feel overwhelmed by the regulatory red tape that comes with being publicly traded? Relief may be in the works for some companies.

FASB Issues New Rules for Credit Loss Reporting

The FASB released new rules concerning credit loss reporting. This article explains the issues with the existing reporting requirements and details a new forward-looking reporting model.

FASB Launches its Goodwill Simplification Project for Public Companies

The FASB recently issued a proposal to simplify the measurement of goodwill impairments by removing the current requirement for measuring them. Here’s what’s on the FASB’s radar.

FASB Defers Controversial Credit Loss Standard

This long-awaited credit loss guidance is generally considered the FASB’s most important work in response to the 2008 financial crisis.

How Should the SEC Define “Accredited Investors”?

Investors and private businesses are at odds over who can invest in unregistered offerings. A recent SEC report explores the options in conflict.

What Sets Attorneys General on the Warpath Part 1: State Registration

One of the quickest ways to raise the ire of a state attorney general is to drop the ball on charitable solicitation registration.

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Executive sessions are a great way for nonprofit boards to have open and honest discussions. However, many nonprofit CFOs wonder when and how executive sessions s ...

Are You Prepared for the New Revenue Recognition Rules?

U.S. companies and their auditors have a lot of work to do before the new rev rec rules go into effect. We review what’s happened over the last two years—and the details that ...

Standards Update: Auditing the Use of Estimates and Specialists

Companies are now making a significant number of subjective estimates and relying heavily on outside parties to bring in specialized knowledge. If this sounds like your company, be aware ...

What Lessees Need to Know Today About Reporting Leases Tomorrow

Companies that lease assets such as real estate and heavy equipment, will soon have to recognize the assets and liabilities generated by contracts (longer than one year) on their balance ...

Implementing Private Company Accounting Alternatives

FASB recently published four reporting alternatives to simplify U.S. GAAP for private companies. Private companies now have an easier time electing alternative reporting methods.

Is Your Board Ready for a New Take on Your Financials?

Your board of directors and audit committee may soon be seeing your nonprofit’s financials in a whole new light, thanks to the ASU currently under deliberation by the FASB.

Accounting Update May Change the Face of Your Financials

For the first time in more than 20 years, nonprofit financial statements are getting a face-lift in the form of proposed ASU, Presentation of Financial Statements of Not-for-Profit Entities.

Start Spring Cleaning with Your Statement of Cash Flows

FASB released a proposal to clarify eight parts of its guidance on cash flow statements. It aims to answer some of the most frequently asked questions about the complex area of accounting.

Recent Study Finds Fewer Going Concern Issues Reported

The number of audit opinions qualified by an auditor’s uncertainty about a business’s ability to continue functioning as a “going concern” dropped in 2014.

Eyes on Earnings: Reporting Financial Performance

FASB has agreed to resume discussions regarding how companies report earnings on their income statements, including the effects of re-measurements on earnings.

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FASB has issued a revised update which will now require businesses to recognize most leases on their balance sheets, potentially inflating their reported assets a ...

Disclosing Government Assistance

FASB recently released a proposal that would give a better idea of the economic incentives companies receive from all levels of government. We provide details on the proposed disclosures.

Spotlight on Recent SEC Proposals

The comment deadlines for five SEC proposals are in early 2016. We summarize these proposals to help public companies better understand impending changes to the regulatory environment.

Sneak Peek into New Standards and Emerging Issues

PCAOB has published reorganized auditing standards. We explain how the new framework will make the audit process more efficient and several emerging issues that warrant special attention.

FASB Standard on Financial Instruments

FASB has published its accounting standard to change how to recognize and measure financial assets and liabilities. We explain what’s changed and why this standard barely won approval.

Coming Soon: Guidance on SSARS 21

In a single exposure draft, the ARSC issued three proposed statements for public comment. This article explains how this project continues the work started with its landmark “SSARS ...

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The FASB has decided to wrap up a decade of debate with a new accounting standard on leases. This article explains the controversy surrounding lease accounting an ...

Online Crowdfunding for Small Investors

On October 30, the SEC approved its final crowdfunding rules, allowing start-ups to raise equity online from smaller investors. Here are the details.

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As companies move to the hybrid cloud, they must make sure their cloud vendors are following secure procedures for the services they provide.

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The new rev rec standards kick in for annual reporting periods beginning after December 15, 2018, but nonprofits may begin early adoption in fiscal years beginnin ...

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On July 9, 2015, the FASB officially deferred implementation of the landmark global revenue recognition accounting standard by one year; IASB followed suit on Jul ...

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Although the nonprofit sector is taking steps to end the “overhead myth,” many organizations are still measured by their financial ratios and spending ...

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The new Uniform Grant Guidance (UGG) released by the Office of Management and Budget requires nonprofits to rethink their approach to internal controls and subrec ...

SaaS Rev Rec Principles: How to Treat Setup and Implementation Fees

Our survey of 70 public SaaS companies includes excerpts from their revenue recognition accounting policy footnote, and their policy for recognizing non-subscription service revenues.

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ACA has triggered a wave of medical group mergers and acquisitions, as providers look for ways to succeed in a rapidly changing marketplace. But the deals may be ...

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Consider internal benchmarks to monitor and detect trends and external benchmarks to ascertain where you’re thriving or lagging behind, based on your peers. ...

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Cyber attacks happen across all industries, to companies of all sizes. CFOs need to build and maintain an effective cybersecurity strategy to mitigate digital ris ...

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Recent FASB guidance simplifies the way private companies account for some intangible assets in a business combination.

FASB Issues ASU on Pushdown Accounting

On November 18, FASB issued Accounting Standards Update (ASU) 2014-17, giving an acquired entity the option to apply pushdown accounting when there is a change-of-control event.

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AICPA has issued SSARS No. 21, which will help differentiate between when an accountant performs a compilation, engagement or prepares financial statements.

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Ensuring your board understands your finances isn’t a luxury. It’s an imperative—not just for the individual board member but also for the ...

Crowdfunding and the JOBS Act

The law was seen as a game-changer for startups, but things haven’t quite gone according to plan.

XBRL Advice for Non-Accelerated Filers

XBRL, a financial reporting format the Securities and Exchange Commission started enforcing for large companies two years ago, is now due to be implemented for the remainder of public companies.
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A fascinating fad … or the next evolution of nonprofit fundraising?

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Long-awaited FASB, IASB guidance significantly changes GAAP revenue recognition in financial statements.

FASB Revises Reporting Requirements for Discontinued Operations

The Financial Accounting Standards Board (FASB) has issued guidance that lays out new rules for financial reporting on discontinued operations.
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The Office of Management and Budget (OMB) finalized and released comprehensive new federal grant reform guidelines on December 26, 2013.

FASB Provides Private Company VIE Alternative for Leases

FASB has issued new guidance that permits private companies following GAAP to, in some circumstances, elect not to consolidate the financial reporting from variable interest entities that lease propert ...

FASB Provides Alternatives for Companies on Accounting Principles

FASB has issued two updates to Generally Accepted Accounting Principles that are intended to reduce the cost and complexity of preparing financial statements for private companies.

FASB, PCC Finalize Framework for Private Company GAAP Exceptions

FASB and the Private Company Council released new guidance that will steer their decisions related to reducing the complexity and costs of preparing financial statements for private companies that follow GAAP.

Nonprofits: Preparing for FASB Financial Reporting Changes

A recent survey ranked streamlining financial statements as the most important task on the Financial Standards Accounting Board’s (FASB) agenda over the next three-to-five years.

Nonprofits: Seeing Your Way Through Transparency

Since the IRS revised Form 990 more than five years ago to require additional disclosures, transparency has taken center stage with nonprofits.

Safety Net Essentials: Now More Than Ever, You Need Operating Reserves

Many nonprofits lack sufficient operating reserves to cover three months of expenses—the minimum level many experts consider necessary to maintain financial stability. 

5 Simple Steps to a Better Nonprofit Budget

Preparing your nonprofit’s annual budget is probably one of the least appealing parts of your job. Following these five simple steps can help make the process a little less painful.

A Simpler Option for Financial Reporting

Many had voiced dissatisfaction with the increasing complexity of generally accepted accounting principles. Fortunately, the Private Company Practice Section has developed an alternative.

Investing the Other 95%

You’ve met the 5% Minimum Distribution Requirement. Now, what do you do with the other 95%?

Nonprofits: Make Your Mark by Benchmarking

Nonprofits that incorporate financial benchmarks into their operations are better at anticipating negative financial trends and may even see revenues climb, expenses drop and efficiencies improve.

Internal Controls: Make Your List and Check It Twice

Nonprofits that don’t exercise constant vigilance in adhering to internal controls open the door for fraud.

Non-GAAP Businesses Get New Option for Financial Reporting

The AICPA announced a new option for small business financial reporting, which is intended to ease reporting for smaller, privately held, owner-managed businesses that aren’t required to abide by GAAP.

What Are Assurance Services?

We’ll describe types of assurance engagements that can reduce risk in business acquisitions, enhance marketing efforts by providing information to customers or help strengthen donor support.

Internal Controls Fight Technology-Related Fraud for Nonprofits

The ability to accept and make online payments and maintain databases with detailed profiles of constituents offers obvious benefits to nonprofits, but it may also be subject to fraud attempts that can dodge your traditi ...

FASB Exempts Private Companies from a Fair Value Measurement Disclosure

The Financial Accounting Standards Board (FASB) recently issued guidance clarifying the applicability to nonpublic entities of a certain disclosure requirement regarding the fair value of assets and liabilities.

FASB Clarifies Disclosure Requirements for Offsetting

The Financial Accounting Standards Board (FASB) recently issued guidance clarifying which types of transactions will be subject to enhanced disclosure requirements for companies that offset assets and liabilities on thei ...

When is Non-Profit Income Taxable?

Your 501(c)(3) organization generally is required to pay tax on income that isn’t related to its main purpose — even if that income keeps the not-for-profit afloat.

Checklist for an Effective Non-Profit Audit Committee

Unless you’re a small nonprofit with no outside audit, it’s likely that your organization has an audit committee.

As Easy as 1, 2, 3: M&A Goes Smoother with a Financial Expert on Your Side

Mergers and acquisitions (M&A) transactions can be daunting endeavors for both buyers and sellers.

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Manufacturers are increasingly involving senior financial executives and outside financial advisors in their site-selection and relocation plans.
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On April 5 this year, President Obama signed the JOBS Act into law. The legislation designed to give a new designation of emerging growth companies an easi ...

Audit Your Licensees to Collect Royalty Payments

Electronics manufacturers know that the velocity with which products move from development to market is a determining competitive and success factor.

Nonprofits: Impressing Your “Suitors” With Financial Information

Attracting funding organizations and large individual contributors to your nonprofit is a little like finding a spouse — you want to create the best impression in the hope that the other person will find yo ...

Does Your Board “Get” Your Financials?

For nonprofit executives and board members, accurate, relevant and timely financial information is key to making good decisions.

Combine Lean Logistics with Six Sigma Methodology to Achieve Goals

A successful distributor must be able to reduce overall costs and cut its time to market, all while improving the quality of its delivery.

Are Your Clients Prepared to Handle a Fraud Disaster?

Disaster contingency plans enable businesses to protect employees, minimize losses, and get up and running again as quickly as possible.

Is Your Practice at Risk?: How to Identify Areas Susceptible to Error or Negligence

Many practices are allowing revenue to fly out the window at alarming rates simply because their billing and coding processes aren’t up to snuff.

CFOs Can and Should Lead Innovation Revolution

Do CFOs see themselves as innovators? They should according to Tapan Munroe, a veteran economist, prolific author and thought leader on innovation. Munroe, who served as chief economist at Pacific Gas & Electric C ...

Storytelling: A Fundamental Skill of Business Leaders

Imagine you're CFO of a startup on the hunt for funding and one day you get into an elevator, the doors shut, and you realize you're alone with the head of a well-known venture capital firm. You have maybe 40 seconds ...

7 Steps for Reducing Revenue Loss

The way that a hospital manages its revenue cycle can mean the difference between a positive or negative bottom line.

What the Tech World Needs to Know Today About Crowdfunding

On April 5, 2012 President Obama signed into law the JOBS Act.  This legislation is one of the most dramatic laws to affect the startup community in many years, affecting SEC registration requirements, Section 40 ...

Service Organization Control Reporting

In 2011, the American Institute of CPAs retired the old “SAS 70” reports. These reports have been replaced by three SOC reports—service organization control reports.

Where Should I Invest?

I recommend that you diversify your investment. Covering as many investment classes as possible might minimize your upside, but it should help counter the downside of your investment portfolio.

Nonprofit Operating Reserves: Checking Your Safety Net

During the last recession many nonprofits turned to their operating reserves to keep from going under. As your nonprofit prepares for those inevitable hard times in the future, you need to be clear about which — ...

Is your Nonprofit Vulnerable to Fraud?

Recently, an Idaho woman was sentenced to prison for embezzling $1.3 million from the nonprofit drug and alcohol treatment organization where she had worked as a bookkeeper.

Ease on Down the Road: 5 Tips for Making your Nonprofit Audit Less Stressful

Do you bite your nails before your nonprofit's external audit each year? Here are five tips for making the audit experience run more smoothly for you and your auditors.
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Before you sell equipment or patent rights to a company affiliate, think twice about the price. With revenue-hungry governments worldwide ...

Employee Theft: Don’t Take Chances With Your Practice

At a time when reimbursement rates are being squeezed, what you don’t need is someone surreptitiously removing money from your practice.

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The capital financing environment for hospitals has become quite volatile and unpredictable. Hospitals and health systems have had to con ...

Standard Change: FASB and IASB to Issue New Approach to Lease Accounting

Up until now, accounting for heavy industrial equipment and shipping containers to office copiers and office space has been fairly straight forward but that is changing.

Now is the Time to Evaluate Your Risk of Material Misstatement

It can be challenging to stay informed about business regulations and laws, regulations constantly evolve…and so must your business.

Financial Accounting Foundation Sets the Stage for Private Company GAAP

On May 23, after considering numerous public comments, the Financial Accounting Foundation (FAF) approved the creation of the Private Company Council (PCC).

Revenue Recognition Overhaul Nears Final Phase

Companies will see significant changes in codes and disclosure rules due to a joint project that will replace the huge body of existing revenue recognition standards with a new single model.

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For individuals, finding ways to reduce energy consumption is usually a choice — resulting from a decision to be more environmental ...

Down for the Count: Detecting Inventory Fraud

Like any type of employee scam, inventory fraud can lead to losses that can go undetected for long stretches of time.

Brace Yourself for the Next Wave of Practice Consolidation

In the health care reform law, downward pressure on physician reimbursements and the need for capital are all driving an anticipated next wave of physician practice consolidation.

Back to the Future: Rely on Financial Statements to Make Decisions for the Future

Is your organization analyzing the RIGHT timely data to make business decisions and plan for the organization’s future?

Shining for Your Board

Are you a value creator or a score keeper? Okay, maybe both, but CFOs have indicated through our annual benchmark study that they’d like to spend much more of their time creating value. They also indicated they&rsq ...

A Lean Manufacturing Environment Benefit from Lean Accounting Practices

Lean manufacturing is nothing new — many manufacturers adopted this business model during the last decade. But did you know that lean accounting is crucial to operating in a lean manufacturing environment?

Reverse Audits Ensure Appropriate Sales & Use Tax Exemptions

In an economy where there’s no room for unnecessary expenditures or costly mistakes, many manufacturers are turning to the reverse audit to make sure they haven’t overpaid sales and use taxes.

Will Private Companies Get Their Own GAAP?

The Financial Accounting Foundation (FAF) — parent organization to the Financial Accounting Standards Board (FASB) — will soon decide whether to adopt recommendations made earlier this year by a blue-ribbo ...

Are Your Prices Right? Reassessing Your Pricing Strategy Can Pay Dividends

Layoffs, hiring freezes, and pay and budget cuts were the go-to survival tactics during the economic downturn. In the midst of this downsizing frenzy, many manufacturers neglected to reassess their pricing strategy. < ...

“Fair Value” in a Troubled Economy

There’s no question that the struggling economy has had a negative impact on the value of many businesses and investments. But it also influences the business valuation process itself.

Challenges Facing 403b Plans

The implementation of the 403b audit requirement placed a new focus on compliance, requiring all ERISA–covered plans with 100 or more eligible participants at the beginning of the plan year which file a for ...

Technology CFOs Look at how to Get the Deal Done

Deal volume in the U.S. M&A market continues to rise in 2011 with across the board volume up 16.4% through May on a rolling 12-month basis. Similarly, aggregate M&A spending was $91.2 billion in May, the secon ...

Can Your Company Survive a Product Recall?

Recalls — and particularly the mishandling of them — can cost manufacturers millions of dollars.

Get IT Right Regardless of Economic Conditions

While some cost-cutting measures may be essential in a weak economy, slashing information technology (IT) budgets and expenditures isn’t the way to stay afloat.

Use Available Weapons to Fortify Your Manufacturing Company Against Fraud

While you were busy stemming the tide of customer defections and budgeting for rising raw material prices, another revenue-sapping issue has been growing increasingly problematic: fraud.

FASB Issues New Standards for Fair Value Measurement and Disclosures

In conjunction with the International Accounting Standards Board (IASB), the Financial Accounting Standards Board (FASB) on May 12 issued new standards for public and private companies on fair value (FV) measurement a ...

Evaluating Charities – a Grantmaker’s Perspective

Donations are the life blood of many charities. Financial data can be a valuable tool for charities that are trying to demonstrate the effectiveness of their organization or for grantmakers who are deciding where to give ...

Government Provides Incentives for Electronic Health Records

The Medicare and Medicaid EHR Incentive Programs provide incentive payments to eligible professionals, eligible hospitals and critical access hospitals (CAHs) as they adopt, implement, upgrade or demonstrate meaningfu ...

The Return of a Stable Economy Could Pose New Business Risks

The markets are up. Companies are hiring again. And while it’s good news that earnings and profitability are up, for many companies there are still headwinds and concerns in the marketplace. One of those concern ...

Royalty Audits Can Recover Revenue and Protect Property

Whether its software, technology, music, or manufacturing designs, when a company licenses its intellectual property, it obviously expects to be paid. Unfortunately, payment doesn’t always happen on auto-pilot. ...

Mergers & Acquisitions: A Strategy for Nonprofit Survival?

Nonprofit organizations (NPOs) are competing for a smaller number of government grants during the economic recession significantly impacting and restricting not only the industry’s ability to expand services but ...

SaaS: Should You Defer Setup, Install and Configuration Fees?

One of the new revenue recognition rules, ASU 2009-13 (ASC 605-25), effective for revenue arrangements in fiscal years beginning on or after June 15, 2010, is changing the rules of the game for companies selling bundled ...

IFRS conversion: The early bird catches the most benefits

What to know about the conversion to IFRS and benefits of converting early

The question today is no longer if  IFRS will replace U.S. GAAP, but when it will happen — and a ...

Contract Audits Can Add Pure Profit to the Bottom Line

Some companies have recovered as much as a 16% increase to their bottom line when having contract audits performed.

The Private Mortgage Lending Industry - A CPA's Perspective

High quality loan opportunities now available for mortgage pool lenders

The health of real estate lending has been a closely-watched concern in 2008 as the residential subprime mortgage market ...

Measuring Liabilities at Fair Value

On Aug. 27, 2009, the FASB issued Accounting Standards Update No. 2009-05, Measuring Liabilities at Fair Value. The ASU reports on some important amendments such as guidance on measuring the fair value of li ...

Public Companies: Top 5 Ways to Increase SOX Efficiencies and Cost Effectiveness

This top-five list gives you insight into the experience that accounting and consulting firm Armanino has gained while performing Sarbanes-Oxley (SOX) compliance services for sm ...

Another Step Closer to International Accounting Principles

The introduction of FAS 141(R) illustrates the continued movement towards converged accounting standards.

Model Audit Rules Revised for Insurance Industry

SOX-inspired regulations now making their way to the insurance industry.

Time for Capital Improvements?

The solid waste industry has seen huge amounts of capital being invested to meet the AB 939 diversion goals and the required truck replacements and modifications to meet the CARB requirements.

Nonprofit Form 990 and Plan 403(b) Receive Makeovers

In 2009, nonprofits will need to look more closely at their Form 990 and 403(b) plans. And when they do, they will find plenty of people looking over their shoulder.

FASB Implements the New Codification of Accounting Standards

Your company’s financial statements are being held to a new standard, and it’s a standard that you may not know about. The landmark change has received little fanfare but is critical for companies as they ...

FASB Codifies New Rules for Consolidation of VIEs

With its recent Accounting Standards Update (ASU) 2009-17, Consolidations (Topic 810): Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, the Financial Accounting Standards Bo ...

IRS to Increase Investigations of Nonprofit Hospitals and Other Exempt Orgs.

Federal tax authorities in February 2010 launched an initiative to expand its scrutiny of the employment tax practices of nonprofit hospitals and other tax-exempt organizations, and Armanino experts say the initiative ...

FASB Reworks Subsequent Events Guidance

On February 24, 2010, the Financial Accounting Standards Board (FASB) finalized Accounting Standards Update (ASU) 2010-09, Subsequent Events — Amendments to Certain Recognition and Disclosure Requirements. The ASU ...

Fraud May Come From Those You Least Suspect It

When finding ways to increase an individual's income to make ends meet proves difficult, a convenient way to relieve financial stress is through fraud.

A Sales/Use Tax Audit May Be in Your Future: Be Prepared For It

Past trends have shown that businesses in California have a 20 percent chance of being selected for a state sales/use tax audit. Large, multinational corporations are accustomed to regular sales/use tax examinations, ...

The Importance of Maintaining Adequate Nonprofit Operating Reserves

Maintaining adequate operating reserves is important for nonprofit organizations. In recent years, the significance of maintaining operating reserves at levels adequate for achieving financial stability has become an ...

The Push for Global Accounting Standards: Big Changes in the Works

In an increasingly global economy, most financial experts agree that a single, high-quality set of international accounting standards would provide significant benefits. There's less consensus, however, on how to get the ...

FASB Issues Revenue Recognition Guidance for R&D Vendors

The Financial Accounting Standards Board (FASB) recently released Accounting Standards Update (ASU) 2010-17, Revenue Recognition — Milestone Method (Topic 605): Milestone Method of Revenue Recognition (a consensus ...

Many RIAs Must Comply with New SEC Custody Requirements

Late last year, the U.S. Securities and Exchange Commission (SEC) amended its custody rule — Rule 206(4)-2 under the Investment Advisers Act — to help safeguard investor assets. Now it’s time for ...

Ready or Not, Here IFRS Comes

Planning for the upcoming changes

The move away from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) is becoming a reality more quickly than onc ...

Fair Value Now A Bit More Fair

FAS 159 allows companies to reduce volatility offerings

In February 2007 FAS 159, "The Fair Value Option of Financial Assets and Financial Liabilities" standard was released, and with it a way to account for f ...


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Scott Copeland

Partner-In-Charge of Audit

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