Déjà Vu: Congress Orders DCAA to Revise Guidance on Access to Internal Audit Reports
Client Alert | less than 1 min read | 01.15.13
Section 832 of the FY 2013 NDAA requires DCAA to issue new guidance on access to contractors' internal audit reports to "ensure" that requests for access to them "are appropriately documented," following guidance issued by the agency in August 2012. The revised guidance will require DCAA to keep tabs on such requests and responses to them, but sets limits on what internal audit reports can be used for and stops short of language in the Senate version of the bill, under which the contractor's refusal to provide access would have been "a basis for disapproving the contractor business system or systems."
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What United States v. Bankman-Fried Means for Health Care Fraud Defense
On the surface, United States v. Bankman-Fried is a case about the collapse of a cryptocurrency exchange. But the U.S. Court of Appeals for the Second Circuit’s recent opinion — affirming Samuel Bankman-Fried’s conviction on seven counts of fraud and conspiracy — carries important lessons that extend well beyond the world of digital assets.
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