The International Auditing and Assurance Standards Board has released an exposure draft proposing changes to how auditors should handle engagements reporting on summary financial statements.

We have reviewed the condensed quarterly consolidated financial statements included in the "Attachment", namely, the consolidated statements of financial position as of June 30, 2025 of NIDEC ...

KYOTO, Japan--(BUSINESS WIRE)--Nidec Corporation (TOKYO: 6594; OTC US: NJDCY) (the “Company”) today submitted amendment reports to its Securities Reports, Quarterly Reports and Internal Control Report ...

Discover the essentials of quarterly financial reports, their role in investor decisions, and how results compare to consensus estimates.

Financial statement audits are a routine part of closing your financial books. Audits help to ensure the accuracy of the accounting data used to compile the statements as well as the overall ...

Financial statements are written records of a business’s financial situation. They include standard reports like the balance sheet, income or profit and loss statements, and cash flow statement. They ...

The Auditor-General has removed qualifications from the Government’s 2023-24 consolidated fund financial statement. Last year, Heather Thomas said her opinion of the statement had to be “qualified” ...

Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. Katrina Ávila Munichiello is an experienced editor, ...