Archive for the ‘Assurance’ Category

Disclosures by business entities about government assistance

The Accounting Standards Update (ASU) 2021-10 is intended to increase transparency by requiring business entities to disclose information about certain types of government assistance they receive.

SAS 136: Preparation before year end

Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.

PRF distributions: Delayed reporting and new reporting portal

HHS recently opened the Provider Relief Fund Reporting Portal and published a related User Guide and FAQ document.