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Logan Kowcheck

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How will AS 1210 Impact Your Company?

When the PCAOB issued the new AS 1210, Using the Work of an Auditor-Engaged Specialist, which replaces existing AS 1210, Using the Work of a Specialist,

Postcard from the AADE 2020 Operators Forum

On February 13, the American Association of Drilling Engineers (AADE) hosted its annual Operators Forum at the Pittsburgh Airport Marriott, with speakers

Changes to the Financial Responsibility Ratio

The U.S. Department of Education (ED) finalized borrower defense rules on September 23, 2019, establishing new regulations that will have a significant

2019 AICPA Conference on Current SEC and PCAOB Developments Recap

The AICPA held its 2019 conference on Current SEC and PCAOB Developments in Washington D.C. from December 9-11. The Conference provided insight and perspective

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403(b) Universal Availability Requirements under Scrutiny by IRS

A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer

Is Your Royalty Check Correct?

Have you received your oil and gas royalty check and questioned the accuracy of the production, price or expenses listed on the production statement? If

PCAOB Adopts New Standard on Auditing Accounting Estimates

The Public Company Accounting Oversight Board (PCAOB) adopted a new standard on auditing accounting estimates. The standard is in response to the increasing

The End of an Era – LIBOR Interest Rate

The London interbank offered rate (LIBOR) is arguably one of the most important numbers in the finance world. You can find it within most variable-rate

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ASU 2016-02: How the Lease Standard Will Impact Drilling Companies

On February 25, 2016, the Financial Accounting Standards board (“FASB”) issued ASU 2016-02 on leases, which is effective for calendar periods

Revenue Recognition- Member Owned Private Organization

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606),

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