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Most Popular Content

Regulatory Roundup: March 21-27

By:
S.J. Steinhardt
Published Date:
Mar 27, 2023

CBO

Cost Estimate
Estimated Budgetary Effects of Divisions A and B of H.R. 1, the Lower Energy Costs Act
March 23, 2023
As posted on the website of the House Committee on Rules on March 14, 2023

Presentation
The Economy and the Budget
March 23, 2023
Presentation by Phillip Swagel, CBO’s Director, to the Prosperity Caucus.

Report
Transparency at CBO: Future Plans and a Review of 2022
March 23, 2023
CBO's transparency efforts are intended to promote a thorough understanding of its work, help people gauge how estimates might change if policies or circumstances differed, and enhance the credibility of its analyses and processes.

Cost Estimate
H.R. 1151, Upholding Sovereignty of Airspace Act
March 22, 2023
As ordered reported by the House Committee on Foreign Affairs on February 28, 2023

Cost Estimate
H.R. 1154, Stop Forced Organ Harvesting Act of 2023
March 22, 2023
As ordered reported by the House Committee on Foreign Affairs on February 28, 2023

Cost Estimate
Legislation considered under suspension of the Rules of the House of Representatives during the week of March 27, 2023
March 22, 2023
The Majority Leader of the House of Representatives announces bills that will be considered under suspension of the rules in that chamber. CBO estimates the effects of those bills on direct spending and revenues.

Cost Estimate
S. 216, Reinforcing Enhanced Support through Promoting Equity for Caregivers Act of 2023
March 22, 2023
As ordered reported by the Senate Committee on Veterans’ Affairs on February 16, 2023

Presentation
Trends in DoD’s and VA’s Budgets for Military Compensation
March 22, 2023
Presentation by David Mosher, CBO’s Director of National Security Analysis, at the Military Manpower Roundtable.

Report
Financial Commitments of Federal Credit and Insurance Programs, 2012 to 2021
March 21, 2023
CBO describes the commitments the federal government has made through its credit and insurance programs, including housing, real estate, and student loan programs, deposit insurance, insurance for private pensions, and flood and crop insurance.

Cost Estimate
H.R. 1163, Protecting Taxpayers and Victims of Unemployment Fraud Act
March 21, 2023
As ordered reported by the House Committee on Ways and Means on February 28, 2023

FASB

FASB Improves Leases Guidance on Related Party Arrangements between Entities under Common Control
March 27, 2023

FASB Announces Winner of 2023 Emerging Scholar Award
March 24, 2023

FASB Seeks Public Comment on Proposed Improvements to the Accounting for and Disclosure of Certain Crypto Assets
March 23, 2023

SEC Accepts 2023 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy
March 21, 2023

GAO

Regenerative Medicine and Advanced Therapies:
Information on Workforce and Education

GAO-23-106030
Published:
Publicly Released:
Regenerative medicine and advanced therapies—such as stem cell transplants—seek to repair, replace, or restore function to damaged cells, tissues, or organs. These therapies aim to address the causes of and cure previously untreatable conditions. The development of such therapies depends on an educated, well-trained workforce—often requiring advanced degrees and specialized lab training. Stakeholders identified workforce shortages for lab and manufacturing technicians, data scientists, and others...

Maritime Security:
Coast Guard and CBP Efforts to Address Prior GAO Recommendations on Asset and Workforce Needs

GAO-23-106695
Published:
Publicly Released:
This testimony examines some Department of Homeland Security challenges with Coast Guard and Customs and Border Protection operations. In prior work, we reviewed how DHS assessed the costs and benefits of consolidating Coast Guard and CBP maritime stations. DHS developed a way to compare these costs in September 2021. We also review Coast Guard and CBP's workforce challenges. We recommended that Coast Guard analyze its...

Critical Infrastructure Protection:
Time Frames to Complete CISA Efforts Would Help Sector Risk Management Agencies Implement Statutory Responsibilities

GAO-23-106720
Published:
Publicly Released:
Protecting critical infrastructure that helps provide necessities like water, electricity, and food is a national priority. Events like natural disasters or cyberattacks can disrupt services Americans need for daily life. We testified that many federal agencies work to protect the nation's critical infrastructure and look to the Cybersecurity and Infrastructure Security Agency for leadership on how to do it. A 2021 law expanded these agencies'...

Fiscal Year 2024 Budget Request:
U.S. Government Accountability Office

GAO-23-900493
Published:
Publicly Released:
For the last 5 years, our work yielded an average of $145 in financial benefits for every $1 invested in us, as well as an annual average of more than 1,300 other benefits. In this testimony before the House Subcommittee on the Legislative Branch, Committee on Appropriations, U.S. Comptroller General Gene Dodaro discusses GAO's FY 2024 budget request. Meeting Congress's growing demand for GAO's services...

VA Health Care:
Improved Data, Planning, and Communication Needed for Infrastructure Modernization and Realignment

GAO-23-106001
Published:
Publicly Released:
VA's health care system offers services to more than 9.5 million people. But VA's facilities are aging, and upgrading them to meet veterans' needs will be a massive undertaking that could cost up to $76 billion. VA developed more than 1,400 recommendations for modernizing and realigning its health care infrastructure, such as closing some medical facilities and establishing new ones. However, we found gaps in...

Federal Prisons:
Bureau of Prisons Should Improve Efforts to Implement its Risk and Needs Assessment System

GAO-23-105139
Published:
Publicly Released:
About 45% of people released from federal prison are re-arrested or return within 3 years. The First Step Act of 2018 requires the Bureau of Prisons to regularly assess incarcerated people's needs and their risk of reoffending. But the Bureau doesn't have reliable data on the timeliness of completing such assessments and lacks clear, measurable goals and milestones to evaluate whether its programs are working...

COVID-19 in Nursing Homes:
Experts Identified Actions Aimed at Improving Infection Prevention and Control

GAO-23-105613
Published:
Publicly Released:
Nursing home residents are among the most vulnerable populations for COVID-19 and other infectious diseases. Proper infection control practices—like handwashing—remain critical to the safety of over 1 million U.S. nursing home residents. We convened a panel of infectious disease specialists, nursing home staff, advocates, and other experts to examine infection control practices in nursing homes. These experts identified 14 actions for the Department of Health...

IASB

March 2023 IASB Update now available and work plan updated
Update
27 Mar 2023

Join the staff—Team Coordinator
Careers
27 Mar 2023

March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary available
Meeting
24 Mar 2023

Connectivity―what is it and what does it deliver?
Announcement
23 Mar 2023

Connectivity in practice: the IASB’s new project on Climate-related Risks in the Financial Statements
New Project
23 Mar 2023

IASB initiates project to consider climate-related risks in financial statements
New Project
23 Mar 2023

IFRS Foundation publishes IFRS Accounting Taxonomy 2023
IFRS Taxonomy Update
23 Mar 2023

March 2023 IFRIC Update now available
Update
22 Mar 2023

IRS

Dirty Dozen: IRS warns individuals to stay clear of shady tax preparers; offers tips on carefully choosing tax professionals
IR-2023-59, March 27, 2023 — The IRS today continued the Dirty Dozen series by cautioning taxpayers to avoid unscrupulous tax return preparers and provided important tips to find the right tax professional.

IRS: New York storm victims qualify for tax relief; April 18 deadline, other dates extended to May 15
IR-2023-58, March 24, 2023 — New York winter storm and snowstorm victims now have until May 15, 2023, to file various federal individual and business tax returns and make tax payments, the Internal Revenue Service announced today.

Dirty Dozen: IRS warns of scammers using fake charities to exploit taxpayers
IR-2023-57, March 24, 2023 — On day five of the annual Dirty Dozen campaign, the Internal Revenue Service today urged everyone to be on alert for scammers using fake charities to dupe taxpayers, especially following major disasters.

Important details to understand when the IRS might contact a taxpayer
IR-2023-56, March 23, 2023 — The Internal Revenue Service reaches out in multiple ways to educate taxpayers while ensuring it fairly enforces the nation’s tax laws. There are important factors to keep in mind about when the IRS may initiate direct contact with a taxpayer.

Dirty Dozen: Watch out for third-party promoters of false fuel tax credit claims
IR-2023-55, March 23, 2023 — As part of this year’s Dirty Dozen tax scams, the Internal Revenue Service today warned taxpayers to watch out for promoters pushing improper fuel tax credit claims that taxpayers aren’t qualified to receive.

Dirty Dozen: IRS warns of scammers offering “help” to set up an Online Account; creates identity theft risk for honest taxpayers
IR-2023-54, March 22, 2023 — The IRS today warned taxpayers to watch out for scammers who try to sell or offer help setting up an Online Account on IRS.gov that puts their tax and financial information at risk of identity theft.

IRS revises frequently asked questions about Form 1099-K
IR-2023-53, March 22, 2023 — The Internal Revenue Service today revised frequently asked questions (FAQs) for Form 1099-K, Payment Card and Third Party Network Transactions, in Fact Sheet FS-2023-06.

Treasury, IRS issue guidance on implementation of advanced manufacturing investment credit
IR-2023-52, March 21, 2023 — The Internal Revenue Service today issued proposed regulations that provide guidance regarding the implementation of The Advanced Manufacturing Investment Credit, established by the Creating Helpful Incentives to Produce Semiconductors Act of 2022, commonly known as the CHIPS Act.

Dirty Dozen: Watch out for scammers using email and text messages to try tricking people during tax season
IR-2023-51, March 21, 2023 — With the filing deadline quickly approaching, the Internal Revenue Service today urged everyone to remain vigilant against email and text scams aimed at tricking taxpayers about refunds or tax issues.

IRS issues guidance, seeks comments on nonfungible tokens
IR-2023-50, March 21, 2023 — The Treasury Department and the Internal Revenue Service today announced that they are soliciting feedback for upcoming guidance regarding the tax treatment of a nonfungible token (NFT) as a collectible under the tax law.

IRS opens 2023 Dirty Dozen with warning about Employee Retention Credit claims; increased scrutiny follows aggressive promoters making offers too good to be true
IR-2023-49, March 20, 2023 — In a further warning to people and businesses, the Internal Revenue Service added widely circulating promoter claims involving Employee Retention Credits as a new entry in the annual Dirty Dozen list of tax scams.

NYS

Free File Your Income Tax Returns
March 27, 2023

NYS Tax Department Offers Free Tax Filing Help in Albany
March 24, 2023

PCAOB

PCAOB Announces Agenda for March 30 Meeting of Its Standards and Emerging Issues Advisory Group
Mar. 23, 2023

Experienced Prosecutor Robert E. Rice Named Director of the PCAOB’s Division of Enforcement and Investigations
Mar. 22, 2023

At March 28 Open Meeting, PCAOB to Consider Proposal to Modernize PCAOB Standards Addressing Core Auditing Responsibilities
Mar. 21, 2023

SEC

SEC Charges Three Sales Agents at StraightPath Venture Partners With Fraud and Unregistered Broker Activity
2023-61
Washington D.C., March 23, 2023 — The Securities and Exchange Commission today charged Scott Hollender, Gabriel Migliano, Jr., and Frank Vecchio for selling interests in shares of pre-IPO companies on behalf of StraightPath Venture Partners LLC, despite not being registered broker-dealers, and for misleading investors about the fees associated with those investments. The Commission previously charged StraightPath Venture Partners, StraightPath Management LLC, and its four principals in May 2022 in connection with a $410 million fraud.

SEC Charges Financial Adviser for Misappropriating More Than $1 Million From Current, Former NBA Players
2023-60
Washington D.C., March 23, 2023 — The Securities and Exchange Commission today charged Darryl Matthew Cohen, a former investment adviser at a large financial institution, with misappropriating more than $1 million from three current and former NBA players over a period of two and a half years.

SEC Charges Crypto Entrepreneur Justin Sun and his Companies for Fraud and Other Securities Law Violations
2023-59
Washington D.C., March 22, 2023 — The Securities and Exchange Commission today announced charges against crypto asset entrepreneur Justin Sun and three of his wholly-owned companies, Tron Foundation Limited, BitTorrent Foundation Ltd., and Rainberry Inc. (formerly BitTorrent), for the unregistered offer and sale of crypto asset securities Tronix (TRX) and BitTorrent (BTT). The SEC also charged Sun and his companies with fraudulently manipulating the secondary market for TRX through extensive wash trading, which involves the simultaneous or near-simultaneous purchase and sale of a security to make it appear actively traded without an actual change in beneficial ownership, and for orchestrating a scheme to pay celebrities to tout TRX and BTT without disclosing their compensation.

SEC Proposes to Modernize the Submission of Certain Forms, Filings, and Materials Under the Securities Exchange Act of 1934
2023-58
Washington D.C., March 22, 2023 — The Securities and Exchange Commission today proposed amendments designed to modernize its information collection and analysis methods by, among other things, proposing that a number of filings be submitted to the Commission electronically on EDGAR using structured data where appropriate.

SEC Virtual Outreach Event Highlights Students on the Frontlines of Investor Protection
2023-57
Washington D.C., March 20, 2023 — The U.S. Securities and Exchange Commission announced that it will host a virtual event, entitled “Investor Advocacy Clinics: Students Fight for Investor Justice,” on Wednesday, March 29 from 11:00 a.m. to 12:00 p.m. ET. The event will highlight the important work of law school students who provide free legal representation and other resources to harmed investors engaged in disputes with their financial professionals.

SEC Office of Municipal Securities Issues FAQs for Registration of Municipal Advisors
2023-56
Washington D.C., March 20, 2023 — The U.S. Securities and Exchange Commission’s Office of Municipal Securities today announced that it updated its Registration of Municipal Advisors Frequently Asked Questions webpage to add a section, entitled Completion of Form MA, Form MA-I, and Form MA-NR, which provides additional staff guidance on the required information and timelines regarding: 

TIGTA

Actions Are Needed to Improve the Completeness, Development, and Review of IRS Tax Gap Estimates
March 23, 2023

The IRS Implemented the Business Entitlement Access Request System; However, Improvements Are Needed
March 22, 2023

Additional Actions Could Improve the Quality and Productivity of Employment Tax Examinations of Federal, State, and Local Governments
March 17, 2023