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What's the Crunch?
Featured Podcast
- Growing Our People: How Mentorship, Training, and Leadership Programs are Shaping the Employee Experience in 2026
Recent Accounting & Regulatory Updates
Recent FASB & AICPA Updates
- Customer Payments – FASB Discusses Project on Consideration Payable to Customers
- Not-for-Profit Entities – AICPA Publishes New Edition of Audit and Accounting Guide
- Investment Companies – AICPA Publishes New Edition of Audit and Accounting Guide
- Changes in Debt – FASB Adds Project to Agenda
Recent SEC & PCAOB Updates
- Shareholder Proposals – SEC Staff Updates Guidance on Role in the Exchange Act Rule 14a-8 Process
- Beneficial Ownership Reporting – SEC Staff Updates Compliance and Disclosure Interpretations
- SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
Extra Crunch
- Depository Trust & Clearing Corporation (DTCC) Insights Podcast
MaloneBailey News
- Recent IPOs
- MaloneBailey Named an INSIDE Public Accounting Top 200 Firm in 2026
- About MaloneBailey, LLP
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Growing Our People: How Mentorship, Training, and Leadership Programs are Shaping the Employee Experience in 2026
Summary - In this episode of Everybody Counts, Carolina Uzcategui and Kim Buettner discuss how the employee experience is impacted by personalized guidance and mentorship.
Simply click on the image below to listen to the podcast. For this podcast and many more, please visit the Resources section of our website.
About Everybody Counts
MaloneBailey's podcast, Everybody Counts, features various perspectives on a variety of topics. From the latest SEC and FASB updates to discussions on recruiting, retention and more, Everybody Counts explores trends and hot topics that affect us and those in our business. Tune in to hear from partners and staff alike. The conversation is versatile and everybody's input counts.
| | Recent FASB & AICPA Updates | | |
Customer Payments – FASB Discusses Project on Consideration Payable to Customers
Summary - As reported in its “Summary of Decisions” publication, the FASB met on August 19, 2026, and decided to add a project to its technical agenda to address when payments made on behalf of a customer, or to a customer of an entity’s customer, should be accounted for as consideration payable to a customer under Topic 606, Revenue from Contracts with Customers.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Not-for-Profit Entities – AICPA Publishes New Edition of Audit and Accounting Guide
Summary - The AICPA has published a new edition of its Audit and Accounting Guide, Not-for-Profit Entities. This AICPA guide has been developed by the AICPA Not-for-Profit Entities Expert Panel and Guide Task Force to assist practitioners in performing and reporting on their audit engagements and to assist management of not-for-profit entities in the preparation of their financial statements in accordance with U.S. generally accepted accounting principles. Relevant guidance issued through March 1, 2026, has been considered in the development of this edition of the guide.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Investment Companies – AICPA Publishes New Edition of Audit and Accounting Guide
Summary - The AICPA has published a new edition of its Audit and Accounting Guide, Investment Companies. This AICPA guide has been developed by the AICPA Investment Companies Guide Task Force to assist practitioners in performing and reporting on their audit and attestation engagements, and to assist management in the preparation of their financial statements in accordance with U.S. generally accepted accounting principles. Relevant guidance issued through July 1, 2026, has been considered in the development of this edition of the guide.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Changes in Debt – FASB Adds Project to Agenda
Summary - As reported in its “Summary of Decisions” publication, the FASB met on August 26, 2026, and discussed feedback received in response to the 2025 Invitation to Comment, Agenda Consultation. The FASB decided to add a project on debt modifications and exchanges to its technical agenda.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
| | Recent SEC & PCAOB Updates | | |
Shareholder Proposals – SEC Staff Updates Guidance on Role in the Exchange Act Rule 14a-8 Process
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has updated its previously issued statement in regard to its role in the Exchange Act Rule 14a-8 process. The statement indicates that Corp Fin “has determined to discontinue responding to Rule 14a-8 no-action requests entirely, including those submitted under Rule 14a-8(i)(1),[2] effective immediately, unless and until the Division announces otherwise. It also will no longer respond to notices filed under Rule 14a-8(j) with a letter indicating that it will not object if a company omits a proposal from its proxy materials. Although the staff “has for many years engaged in the informal practice of expressing its enforcement position” in response to notices submitted under Rule 14a-8(j), the Commission has also long recognized that “[n]o response or other action by the Commission or its staff is required in regard to such communications.””
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Beneficial Ownership Reporting – SEC Staff Updates Compliance and Disclosure Interpretations
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has updated its Compliance and Disclosure Interpretation (C&DI), Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting. Corp Fin updated this C&DI to add Questions 103.13-103.15, which provides guidance on Rule 13d-1 for filing Schedules 13D and 13G.
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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SEC Staff Interpretations – SEC Staff Updates Compliance and Disclosure Interpretations
Summary - The staff in the SEC’s Division of Corporation Finance (Corp Fin) has updated the following Compliance and Disclosure Interpretations (C&Ds):
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Securities Act Rules (new question 240.18).
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Securities Act Forms (new questions 113.09-113.12).
For more information, click here.
© 2026 CCH Incorporated and/or its affiliates. All rights reserved. Used with permission.
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Depository Trust & Clearing Corporation (DTCC) Insights Podcast
Summary - This podcast provides valuable insights and educational resources into a fast-paced global financial market. Each podcast episode is designed to explore a current topic in industry research with heightened emphasis on data quality, consistency, and transparency. Tune in to learn how to better prep for market developments shaping the financial industry.
To access the podcast, please click here.
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Recent IPOs
For more information about MaloneBailey's recent client IPOs, please click here.
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MaloneBailey Named an INSIDE Public Accounting Top 200 Firm in 2026
MaloneBailey, LLP has been recognized as an IPA 200 Firm by INSIDE Public Accounting (IPA) based on the results of the 2026 annual Practice Management Survey.
The IPA 500 Firms are ranked by U.S. net revenue, and MaloneBailey has secured a place at on this list, compiled from an analysis of the 600+ responses received in this year's survey. This marks the 36th annual ranking of the largest accounting firms in the nation by INSIDE Public Accounting. For more information, please click here.
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About MaloneBailey, LLP
Founded in 1982, MaloneBailey is a full-service, PCAOB-registered public accounting firm headquartered in Houston and with offices in Beijing, Shenzhen and Tokyo. MaloneBailey provides audit, tax and consulting services to public and private companies. MaloneBailey is recognized as one of the fastest growing firms by INSIDE Public Accounting. Since 2014, MaloneBailey has been recognized as one of the “Best and Brightest Companies to Work For” in Houston by the National Association for Business Resources.
We believe the following points offer a distinct advantage:
- We are proud to be in exclusive company as one of a few firms worldwide with a substantial number of public company clients.
- We have more full-time public company auditors than most firms have public company clients.
- Our auditors spend 100% of their time on audit work for public companies.
- We take pride in our clients filing on time and do not need extensions for their annual and quarterly reports.
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We also provide comprehensive tax services as well as valuation services and information technology audit services and information technology risk management consulting services.
Please visit www.malonebailey.com for more informaiton about MaloneBailey, LLP.
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