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Articles 201 - 210 of 246

Audit, Higher Education, Not-for-Profit
Michael Maloney | 7.13.2016

Part IV: Uniform Guidance Required Procurement Documentation

During December 2013, the Office of Management and Budget (OMB) issued comprehensive grant reform rules titled the “Uniform Administrative Requirements,

Audit, ERISA
Schneider Downs Professional | 7.11.2016

Emerging Task Force Discusses Potential Changes to Master Trust Reporting

In 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2015-12 “Plan Accounting: Defined Benefit Pension Plans

Audit, Higher Education, Not-for-Profit
Matt McNeal | 7.11.2016

Part III: Subrecipient Monitoring: Subrecipient vs. Contractor Determination

A pass-through entity is a non-federal organization that receives federal dollars and passes those dollars along to subrecipients. Pass-through entities

Audit, Higher Education, Not-for-Profit
Schneider Downs Professional | 6.30.2016

Part II: Uniform Guidance Internal Controls

As a part of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), issued on December

Audit, Higher Education, Not-for-Profit
Brittany Becker | 6.24.2016

Part I: OMB Uniform Guidance Audit Requirement Highlights

In December 2014, the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,

Audit, Energy & Resources
Jay Meglich | 6.20.2016

Significant Investment in the Appalachian Basin's Shale Play

Recently, Royal Dutch Shell announced it is moving forward with a planned ethane cracker project slated for Beaver County, Pennsylvania. The potential

Audit, Public Companies
Matthew Kraemer | 6.8.2016

Financial Statement Restatement Trends

Filing incorrect, incomplete or inaccurate forms and financial information is always a concern for public companies filing with the SEC. If it is determined

Audit, Public Companies
Schneider Downs Professional | 6.2.2016

PCAOB Rule to Improve Audit Transparency Approved by the SEC

On May 10, 2016, the Securities and Exchange Commission (SEC) approved the Public Company Accounting Oversight Board (PCAOB) rules that are aimed to improve

Audit, Not-for-Profit, Tax
Schneider Downs Professional | 5.18.2016

Department of Labor Issues Final Rule on Overtime for White-Collar Workers

On Wednesday May 18, 2016, the Department of Labor (Department) issued the new Final Rule for Overtime for Exempt White-Collar Workers (Final Rule). The

Audit, Not-for-Profit, Tax
Adam Goode | 5.3.2016

Salaried Employees: Big Pay Raise on the Horizon?

We’re expecting the U.S. Department of Labor’s (DOL) proposed revisions to the Fair Labor Standards Act (FLSA) to be finalized as soon as May

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