Trusted Professional

Regulatory Roundup - June 2-7

AICPA

Press Release

Optimism about U.S. Economy Hits Three-Year High, AICPA Survey Finds

Business executives are predicting the economy will roar back in the coming year, with revenue and profit growth expectations not seen since 2018

June 3, 2021

Press Release

AICPA Expresses Support for Disaster Tax Filing Relief Bill

The AICPA expressed strong support for the bipartisan Filing Relief for Natural Disasters Act introduced by Representatives Judy Chu (D-CA) and John Katko (R-NY).

June 2, 2021

Exposure Draft

AICPA’s Financial Reporting Executive Committee Seeks Feedback on Insurance Entities Working Drafts: Targeted Improvements to Long-Duration Contracts

FinREC and the AICPA Insurance Expert Panel will continue to develop working drafts on accounting implementation issues that have been identified for the new standard.

June 2, 2021

CBO


Interactive

Workbook for How Changes in Economic Conditions Might Affect the Federal Budget, June 2021

June 4, 2021

Report

Answer to a Question for the Record Following a Hearing on CBO’s Appropriation Request for Fiscal Year 2022

June 3, 2021

Cost Estimate

H.R. 922, Crimea Annexation Non-Recognition Act

June 3, 2021

Working Paper

Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06

June 2, 2021

Report
Usage Patterns and Costs of Unmanned Aerial Systems
The military services use unmanned aerial systems (UASs) differently than manned aircraft. UASs generally have lower recurring costs per flying hour, but their cost advantage may be smaller when the cost of acquiring the aircraft is considered.

FAF

Financial Accounting Foundation Announces Search for New Member of Governmental Accounting Standards Board  [06/02/21]
Media Advisory

 

FASB

Investor Advisory Committee  [06/03/21]
May 25, 2021 Meeting Recap

Remarks of FASB Chair Richard R. Jones at the 39th Annual University of Southern California SEC and Financial Reporting Institute Conference (Virtual)  [06/03/21]
Speech

GAO

Science & Tech Spotlight

Digital Vaccine Credentials

GAO-21-534SP

Published: Jun 03, 2021.

Publicly Released: Jun 03, 2021.

Why This Matters Digital vaccine credentials certify that a person has been vaccinated or tested for COVID-19. Such credentials can be a tool to mitigate COVID-19 transmission as countries seek to safely reopen social and economic activities, including travel.

DHS Office of Inspector General

Actions Needed to Address Long-Standing Management Weaknesses

GAO-21-316

Published: Jun 03, 2021.

Publicly Released: Jun 03, 2021.

What GAO Found Since fiscal year 2015, the Department of Homeland Security (DHS) Office of Inspector General (OIG) has not adhered to a number of professional standards for federal OIGs and key practices for effective management.

Priority Open Recommendations
Board of Governors of the Federal Reserve System 

GAO-21-467PR
Published: May 27, 2021.
Publicly Released: Jun 03, 2021.
What GAO Found In April 2020, GAO identified eight priority recommendations for the Federal Reserve. Since then, the Federal Reserve has implemented five of those recommendations. 

Social Security Administration
New Data Exchanges with Some States Provide Limited Information on Foster Care Beneficiaries

GAO-21-441R
Published: Jun 03, 2021.
Publicly Released: Jun 03, 2021.
What GAO Found In cases where children in foster care are eligible to receive funds from the Social Security Administration (SSA), SSA generally selects and appoints an individual or organization to serve as a representative payee (payee) to manage these funds on the child's behalf.

Science & Tech Spotlight
Digital Vaccine Credentials

GAO-21-534SP
Published: Jun 03, 2021.
Publicly Released: Jun 03, 2021.Why This Matters Digital vaccine credentials certify that a person has been vaccinated or tested for COVID-19. Such credentials can be a tool to mitigate COVID-19 transmission as countries seek to safely reopen social and economic activities, including travel.

Navy Ships
Timely Actions Needed to Improve Planning and Develop Capabilities for Battle Damage Repair

GAO-21-246
Published: Jun 02, 2021.
Publicly Released: Jun 02, 2021.
What GAO Found The Navy has identified several challenges with using its regular maintenance capability (which restores ships to fully operational status) to provide battle damage repairs during a great power conflict.

Imported Agriculture
Updated Planning and Communication Could Enhance Agency Coordination of Inspections

GAO-21-471
Published: Jun 01, 2021.
Publicly Released: Jun 01, 2021.What GAO Found The Department of Homeland Security's U.S. Customs and Border Protection (CBP) and the U.S. Department of Agriculture's (USDA) Animal and Plant Health Inspection Service (APHIS) oversee inspections of imported agricultural products to protect the U.S.

National Health Service Corps
Program Directs Funding to Areas with Greatest Provider Shortages

GAO-21-323
Published: Apr 30, 2021.
Publicly Released: Jun 01, 2021.
What GAO Found In fiscal year 2020, approximately 14,000 providers of primary, dental, and mental health care served as part of National Health Service Corps (NHSC) programs, receiving federal funding in exchange for providing care in a health professional shortage area (HPSA).

Telecommunications
FCC Assisted in Hurricane Maria Network Restoration, but a Clarified Disaster Response Role and Enhanced Communication Are Needed

GAO-21-297
Published: Apr 29, 2021.
Publicly Released: Jun 01, 2021.
What GAO Found The Federal Communications Commission (FCC) took several actions to support telecommunications restoration following Hurricane Maria.

Priority Open Recommendations
Federal Deposit Insurance Corporation

GAO-21-466PR
Published: May 24, 2021.
Publicly Released: Jun 01, 2021.
What GAO Found In April 2020, GAO identified three priority recommendations for the Federal Deposit Insurance Corporation (FDIC). Since then, FDIC has implemented two of those recommendations.

IASB


Watch EAA-IASB workshops on the Third Agenda Consultation and other projects

IRS

IRS sending more than 2.8 million refunds to those who already paid taxes on 2020 unemployment compensation

IR-2021-123, June 4, 2021 — The Internal Revenue Service is sending more than 2.8 million refunds this week to taxpayers who paid taxes on unemployment compensation that new legislation now excludes as income.

IRS reminds taxpayers living and working abroad of June 15 deadline
IR-2021-122, June 2, 2021 — The Internal Revenue Service today reminded taxpayers living and working outside of the United States that they must file their 2020 federal income tax return by Tuesday, June 15.

IRS seeks nominations for the 2022 Internal Revenue Service Advisory Council

IR-2021-121, June 1, 2021 — The Internal Revenue Service today announced it is accepting applications for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted through July 9, 2021.

NYS


Attorney General James and Acting Tax Commissioner Hiller Pump Brakes on Brooklyn Gas Station That Pocketed Almost $250,000 in Sales Tax
June 3, 2021


SEC

SEC Announces Removal of William D. Duhnke III from the Public Company Accounting Oversight Board; Duane M. DesParte to Serve as Acting Chair

2021-93, June 4, 2021 — The Securities and Exchange Commission today announced that it has removed William D. Duhnke III from the Public Company Accounting Oversight Board (PCAOB). The Commission designated Duane M. DesParte to serve as Acting Chairperson, effective today.

David Saltiel Named SEC Acting Director of Trading and Markets; Christian Sabella Departs the Agency
2021-92, June 3, 2021 — The Securities and Exchange Commission today announced that it has named David Saltiel as Acting Director of the Division of Trading and Markets. Mr. Saltiel replaces Christian R. Sabella, who concluded his tenure at the agency on June

SEC Awards More Than $23 Million to Whistleblowers

2021-91., June 2, 2021 —The Securities and Exchange Commission today announced awards of approximately $13 million and $10 million to two whistleblowers whose information and assistance led to successful SEC and related actions.

TIGTA

Opportunities Exist to Improve Hiring and Retaining Employees With Information Technology Expertise

June 2, 2021

Assessment of Processes to Verify Tentative Carryback Refund Eligibility
June 2, 2021