Subsequent event is the accounting term for a financial transaction that occurs after completion of the balance sheet for a specified period but before the company's full set of financial statements ...

PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Based on our survey of 76 practicing auditors at one firm, actions that may improve those audits ...

Nonqualified deferred compensation plans must now comply with a vast set of new rules. The transition relief expired on Jan. 1, and the final regulations under IRC § 409A are now in effect. These ...