
New cybersecurity audit requirements under the California Consumer Privacy Act (CCPA) establish a recurring, independent assessment of certain organizations’ cybersecurity programs, with the first audit period beginning January 1, 2027. We discuss which organizations may be subject to the requirements, key considerations on audit scope and independence, and how existing cybersecurity, risk, and assurance activities can support readiness. For more on California’s cybersecurity audit requiremen...
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Navigating tariff uncertainty: Refunds, enforcement, and accounting

Back to basics: Consolidation–Presentation and disclosures

Back to basics: Consolidation—Determining the primary beneficiary

Back to basics: Consolidation—Identifying a VIE
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