Feb 5, 2021 | Business Information Technology Editorial, Business Risk and Technology, Center for Public Company Excellence, Emergency Risk Management, Public & Investor Backed, SL Business Informatics
Lynn Plummer and Bob Green – SingerLewak SL Business Informatics Photo Credit: Martin Dusek The last year demanded flexibility among individuals and organizations alike. Dramatic, forced change, coupled with unwavering uncertainty, became commonplace. We have been...
Feb 1, 2021 | Center for Public Company Excellence, Public & Investor Backed
By Corie Long On October 16, 2020, the SEC issued a final rule adopting amendments to update certain auditor independence requirements. These amendments are intended to more effectively and efficiently focus the independence analysis on those relationships or services...
Jan 29, 2021 | Center for Public Company Excellence, CFO Essentials, Public & Investor Backed
By Cindy Wiseman On October 29, 2020, the Public Company Accounting Oversight Board (PCAOB) released an interim analysis report and two accompanying white papers providing the PCAOB’s perspective on the initial impact of critical audit matter (CAM) requirements and...
Jan 19, 2021 | International, Tax
If an individual is an alien (not a U.S. citizen), they are considered a nonresident alien unless they meet one of two tests. They are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for...
Jan 12, 2021 | Specialty Tax, Tax
The Consolidated Appropriations Act, 2021 (the “Act”), which was signed into law a few weeks ago, extends and modifies the employee retention credit (“ERC”) to permit more taxpayers to take advantage of it. The ERC is a payroll tax credit available to taxpayers...
