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Industry Spotlight: Government

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Thought Leadership

SALT Insights: Are You a Responsible Person?

Exposure to personal liability for unpaid sales taxes is at an all-time high since the U.S. Supreme Court issued its 2018 South Dakota v. Wayfair decision. In this landmark sales tax case, the court removed physical presence as the primary means for establishing nexus in a state.

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SEC Poised to Expand Audit Attestation Exemption

For most public companies, an auditor’s attestation is required under Section 404(b) of the Sarbanes-Oxley Act of 2002. The Securities and Exchange Commission (SEC) is finalizing a rule that would exempt more than 500 additional companies from this requirement. Several large investor protection advocates have expressed opposition to the SEC’s action.

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