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Regulatory Roundup: August 8-14

By:
S.J. Steinhardt
Published Date:
Aug 14, 2023

CBO

Cost Estimate
H.R. 1547, One Seat Ride ActAs ordered reported by the House Committee on Transportation and Infrastructure on July 27, 2023

Cost Estimate
H.R. 3063, Retirement Fairness for Charities and Educational Institutions Act of 2023
As ordered reported by the House Committee on Financial Services on May 24, 2023

Cost Estimate
H.R. 615, Protecting Access for Hunters and Anglers Act of 2023
As ordered reported by the House Committee on Natural Resources on June 21, 2023

Cost Estimate
H.R 1450, Treating Tribes and Counties as Good Neighbors Act
As ordered reported by the House Committee on Agriculture on May 11, 2023 

Cost Estimate
H.R. 2577, DHS Suicide Prevention and Resiliency for Law Enforcement Act
As ordered reported by the House Committee on Homeland Security on July 12, 2023

Cost Estimate
H.R. 1450, Treating Tribes and Counties as Good Neighbors Act

As ordered reported by the House Committee on Natural Resources on June 13, 2023 

Cost Estimate
H.R. 3389, Emergency Wildfire Fighting Technology Act of 2023
As ordered reported by the House Committee on Natural Resources on June 13, 2023

Cost Estimate
S. 1457, Taiwan Tax Agreement Act of 2023
As reported by the Senate Committee on Foreign Relations on July 25, 2023

Cost Estimate
H.R. 4517, Ensuring Voluntary Actions are Compensated Act of 2023
As ordered reported by the House Committee on Foreign Relations on July 26, 2023

Cost Estimate
H.R. 663, Native American Child Protection Act
As ordered reported by the House Committee on Natural Resources on May 17, 2023

Cost Estimate
H.R. 886, Save Our Seas 2.0 Amendments Act
As ordered reported by the House Committee on Transportation and Infrastructure on May 23, 2023

Cost Estimate
S. 1094, Journalism Competition and Preservation Act of 2023
As reported by the Senate Committee on the Judiciary on July 18, 2023

Report
Monthly Budget Review: July 2023
The federal budget deficit was $1.6 trillion in the first 10 months of fiscal year 2023, CBO estimates—more than twice the shortfall recorded during the same period last year.

Cost Estimate
S. 1170, Project Safe Childhood Act
As reported by the Senate Committee on the Judiciary on May 15, 2023

Cost Estimate
S. 416, Holding Accountable Russian Mercenaries Act
As reported by the Senate Committee on Foreign Relations on July 25, 2023

Cost Estimate
H.R. 1160, Critical Electric Infrastructure Cybersecurity Incident Reporting Act
As ordered reported by the House Committee on Energy and Commerce on February 28, 2023

Cost Estimate
H.R. 4768, No Russian Agriculture Act
As ordered reported by the House Committee on Financial Services on July 26, 2023

Cost Estimate
S. 61, Combating Cartels on Social Media Act of 2023
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on June 14, 2023

Cost Estimate
S. 623, a bill to amend the Alaska Native Claims Settlement Act to exclude certain payments to aged, blind, or disabled Alaska Natives or descendants of Alaska Natives from being used to determine eligibility for certain programs, and for other purposes
As reported by the Senate Committee on Energy and Natural Resources on July 11, 2023

Cost Estimate
S. 822, the Modification to Department of Defense Travel Authorities for Abortion-Related Expenses Act of 2023
As reported by the Senate Committee on Armed Services on July 25, 2023

Cost Estimate
S. 847, International Children with Disabilities Protection Act of 2023
As reported by the Senate Committee on Foreign Relations on July 25, 2023

GAO

Telework:
Growth Supported Economic Activity During the Pandemic, but Future Impacts Are Uncertain
GAO-23-105999
Published:
Publicly Released: Telework—also known as remote work or “work from home”—became an important part of the national response to the COVID-19 pandemic. We looked at changes in telework and its effects on worker productivity and business performance. In the U.S., the percentage of workers who teleworked for most of the week increased from 5.7% in 2019 to 17.9% in 2021, but most workers continued in-person work. Telework...

Priority Open Recommendations:
Federal Deposit Insurance Corporation
GAO-23-106417
Published:
Publicly Released: Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List and significantly improve government operations. This letter to the Federal Deposit Insurance Corporation outlines 2 open recommendations that it should prioritize. For example, FDIC should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent or utility...

Priority Open Recommendations:
Office of the Comptroller of the Currency
GAO-23-106940
Published:
Publicly Released: Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List , and significantly improve government operations. This letter to the Office of the Comptroller of the Currency outlines 2 open recommendations to prioritize. For example, OCC should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent...

Priority Open Recommendations:
Securities and Exchange Commission

GAO-23-106419
Published:
Publicly Released: Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List , and significantly improve government operations. This letter to the Securities and Exchange Commission outlines one open recommendation that it should prioritize. For example, recent bankruptcies and fraud involving blockchain -related products and services—e.g., cryptocurrencies—raised concerns about consumer risk. SEC and the other...

Priority Open Recommendations:
Board of Governors of the Federal Reserve System

GAO-23-106418
Published:
Publicly Released: Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List , and significantly improve government operations. This letter to the Federal Reserve outlines 4 open recommendations to prioritize. For example, the Federal Reserve should work with other federal banking regulators to communicate appropriate uses of alternative data sources—such as rent or utility payments—in...

Affordable Housing:
Improvements Needed in HUD's Oversight of the Housing Trust Fund Program
GAO-23-105370
Published:
Publicly Released: Many low-income renters face a shortage of affordable housing. The Housing Trust Fund program, which began in 2016, is designed to preserve and increase the supply of affordable housing units. The Department of Housing and Urban Development allocates program funds to states for affordable housing projects. We found ways to improve HUD's oversight. For example, by instructing states on project reporting and cost control requirements...

IASB

Insights from the 2023 IFRS Foundation Conference
News summary
14 Aug 2023

IASB to issue Lack of Exchangeability
Forthcoming publication
11 Aug 2023

August 2023 supplementary International Accounting Standards meeting agenda and meeting papers now available
Meeting
10 Aug 2023

June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary now available
Meeting
4 Aug 2023

Access the summary of the IASB’s tentative decisions on the Equity Method project
Project update
3 Aug 2023

Zach Gast explains the Request for Information Post-implementation Review of IFRS 9—Impairment
Video
3 Aug 2023

IRS

Taxpayers not under examination now have easier way to electronically request relief for late-filed international documents and forms
IR-2023-146, Aug. 11, 2023 — The IRS announced today the availability of a new option that provides an easier, more efficient way for taxpayers or their tax professionals to submit electronic requests for relief for certain late-filed international documents to improve taxpayer service.

IRS and Treasury issue guidance for owners of solar and wind powered energy facilities in low-income communities for increased energy credit under the Inflation Reduction Act IR-2023-145, Aug. 10, 2023 — The Department of the Treasury and the Internal Revenue Service today issued final regulations and a revenue procedure to provide guidance for owners of certain solar or wind facilities built in connection with low-income communities.

IRS cautions plan sponsors to be alert to compliance issues associated with ESOPs
IR-2023-144, Aug. 9, 2023 — IRS cautions plan sponsors to be alert to compliance issues associated with ESOPs As part of an expanded focus on ensuring high-income taxpayers pay what they owe, the Internal Revenue Service today warned businesses and tax professionals to be alert to a range of compliance issues that can be associated with Employee Stock Ownership Plans (ESOPs).

Security Summit reminder: Identity theft red flags tax pros should know
IR-2023-143, Aug. 8, 2023 — In the fourth of a special series, the Internal Revenue Service and the Security Summit partners today urged tax professionals to learn the signs of data theft so they can respond quickly to protect clients.

IRS: Builders of qualified new energy efficient homes might qualify for an expanded tax credit under Section 45L IR-2023-142, Aug. 7, 2023 — The Internal Revenue Service reminds eligible contractors who build or substantially reconstruct qualified new energy efficient homes that they might qualify for a tax credit up to $5,000 per home.

NYS

New York State Department of Taxation & Finance Announces Start of Public Comment Period for Proposed Corporate Tax Regulations
Aug. 9, 2023

Governor Hochul Announces Nation-Leading Cybersecurity Strategy
Aug. 9, 2023

PCAOB

PCAOB Sanctions Three Firms for Failing to Make Required Disclosures
Aug. 11, 2023

PCAOB Sanctions RAM Associates & Company LLC and Owner for Quality Control and Other Violations
Aug. 10, 2023

PCAOB Sanctions Ciro E. Adams, CPA, LLC and Its Engagement Partner for Violations of Audit Standards in Multiple Issuer Audits
Aug. 9, 2023

PCAOB Sanctions Blue & Co., LLC for Auditor Independence and Quality Control Violations
Aug. 9, 2023

PCAOB Sanctions K G Somani & Co. LLP and Engagement Partner for Violations of Audit and Quality Control Standards
Aug. 8, 2023

SEC

SEC Charges UK Audit Firm, CEO, and Senior Auditor for Failures in Connection with De-SPAC Transaction
2023-152
Washington D.C., Aug. 14, 2023 — The Securities and Exchange Commission today charged Crowe U.K. LLP, a London based audit firm, its CEO, Nigel Bostock, and senior auditor, Matthew Stallabrass, for the firm’s deficient audit of music streaming company Akazoo Limited. Crowe U.K., Bostock, and Stallabrass have agreed to settle the SEC’s charges.

Colombian Conglomerate Grupo Aval and Its Bank Subsidiary to Pay $40 Million to Settle FCPA Violations
2023-151
Washington D.C., Aug. 10, 2023 — The Securities and Exchange Commission today charged Colombian conglomerate Grupo Aval Acciones y Valores S.A., aka Grupo Aval S.A., and its bank subsidiary, Corporación Financiera Colombiana S.A. (Corficolombiana), with violating the Foreign Corrupt Practices Act (FCPA). Grupo Aval, whose shares are traded on the New York Stock Exchange, agreed to pay $40 million to settle the SEC charges.

Crypto Asset Trading Platform Bittrex and Former CEO to Settle SEC Charges for Operating an Unregistered Exchange, Broker, and Clearing Agency
2023-150
Washington D.C., Aug. 10, 2023 — The Securities and Exchange Commission today announced that crypto asset trading platform Bittrex Inc. and its co-founder and former CEO, William Shihara, agreed to settle charges that they operated an unregistered national securities exchange, broker, and clearing agency. Bittrex Inc.’s foreign affiliate, Bittrex Global GmbH, also agreed to settle charges that it failed to register as a national securities exchange.

SEC Charges 11 Wall Street Firms with Widespread Recordkeeping Failures
2023-149
Washington D.C., Aug. 8, 2023 — The Securities and Exchange Commission today announced charges against 10 firms in their capacity as broker-dealers and one dually registered broker-dealer and investment adviser for widespread and longstanding failures by the firms and their employees to maintain and preserve electronic communications. The firms admitted the facts set forth in their respective SEC orders. They acknowledged that their conduct violated recordkeeping provisions of the federal securities laws, agreed to pay combined penalties of $289 million as outlined below, and have begun implementing improvements to their compliance policies and procedures to address these violations.

TIGTA

Security Weaknesses Are Not Timely Resolved and Effectively Managed
August 9, 2023

Sensitive Business and Individual Tax Account Information Stored on Microfilm Cannot Be Located
August 8, 2023

Indicators Used to Prevent Filing of Tax Returns for Deceased Taxpayers Were Incorrectly Placed on Some Taxpayer Accounts
August 7, 2023

Click here to see more of the latest news from the NYSSCPA.