The Failure to Prevent Fraud (FTPF) offence will officially come into force as part of the Economic Crime and Corporate Transparency Act in September 2025. In a previous article, we explored the ...
In response to a wave of fraud in the 1970s and 1980s, the Committee of Sponsoring Organizations, or COSO, in the U.S. commissioned a study to rethink the way companies look at internal controls. COSO ...
After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...
Executives who oversaw the first round of compliance with the Sarbanes-Oxley Act for their companies say they would have done things a bit differently in hindsight, including educating more workers ...
Good internal controls can ensure a company has reliable financial information and efficient processes. The most successful systems of internal control integrate preventive, detective and corrective ...
LOS ANGELES--(BUSINESS WIRE)--FloQast, a provider of close management software created by accountants for accountants to close faster and more accurately, announced the release of Strict Tie-out Mode, ...
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