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One Big Beautiful Bill Act: Changes, challenges and opportunites

ThomsonReuters

For example, you can upload the bill, all 800+ pages of it, and start asking it questions.”

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Navigating the new quality management standards: What your firm needs to know 

ThomsonReuters

Set to take effect, in part, on December 15, 2025, the new Quality Management Standards (QMS) provide guidelines that enhance the quality of services accounting firms deliver. SQMS 1 SQMS 1 addresses the firm’s system of quality management. What are the Quality Management Standards (QMS)? 1 — December 15, 2025 SQMS No.

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Sullivan & Cromwell Discusses the Implications for Financial Institutions of Proposed SEC Climate Disclosure Rules

Reynolds Holding

These metrics would then be subject to audit by an independent registered public accounting firm and come within the scope of the institution’s internal control over financial reporting. filed in 2026). filed in 2026). Fiscal year 2026 (filed in 2027). Fiscal year 2026 (filed in 2027). filed in 2026).

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The PCAOB Is Missing In Action on Climate Risk

Harvard Corporate Governance

2] The draft plan sets forth the organization’s goals for 2022 through 2026, including the need to address many “emerging trends,” such as “new approaches to raising capital (including through special purpose acquisition companies), digital assets, the war for talent, and increased remote work at public companies, broker-dealers, and audit firms.”