About the Series Materiality is a mindset that guides companies on what truly matters for resilience, credibility and ...

On October 6, 2025, the U.S. Supreme Court denied a petition for certiorari in BDO USA,LLP v. New England Carpenters Guaranteed Annuity and ...

ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit ...

Most teams set a single percentage threshold across the board that’s simple but flawed. A 5% swing in a volatile revenue account might mean nothing, while a 2% movement in an accrued liabilities could ...

Announced at the CwX UK event in London [1] on 14 October 2025, two new releases from Caseware are included in the base cloud audit licence for UK firms.

Existing law already provides the tools that would allow an across-the-board upgrade in digital identity verification, with ...

SEBI eases RPT disclosure requirements for listed entities, introducing a tiered mechanism. Transactions below Rs. 10 crore now require simplified reporting, reducing compliance ...

Boards play a crucial role in sustainability, guiding ESG governance and addressing climate risk to ensure strategy integration and long-term business resilience.

Suit may be brought by the federal government or a private citizen (a whistleblower, who is called a relator under the FCA) ...

Leading the charge in setting industry benchmarks for supply chain ESG is the European Union, placing green development at ...

While the full arm’s length principle is reserved for complex, high-stakes cases, safe harbors can be deployed for routine fact patterns.

An expert Q&A on the key considerations for companies in designing and implementing executive compensation clawbacks, including the scope and impact of Securities and Exchange Commission (SEC) Rule ...