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Additional Business Systems Reviews Proposed

Client Alert | less than 1 min read | 07.17.14

The government issued a proposed rule on Monday that would require contractors subject to withholdings under the Business Systems Rules to conduct annual internal reviews of their accounting, estimating, and material management and accounting business systems and engage an independent CPA firm to conduct audits every three years (or more frequently if directed by the contracting officer). The proposed rule if adopted as drafted would likely result in inefficiency and delay because it contemplates DCAA review and approval of the independent CPA work plan, audit, and workpapers and permits DCAA to challenge the findings of the independent CPAs.


Insights

Client Alert | 4 min read | 02.20.26

SCOTUS Holds IEEPA Tariffs Unlawful

On February 20, 2026, the Supreme Court issued a pivotal ruling in Trump v. V.O.S. Selections, negating the President’s ability to impose tariffs under IEEPA. The case stemmed from President Trump’s invocation of IEEPA to levy tariffs on imports from Canada, Mexico, China, and other countries, citing national emergencies. Challengers argued—and the Court agreed—that IEEPA does not delegate tariff authority to the President. The power to tariff is vested in Congress by the Constitution and cannot be delegated to the President absent express authority from Congress....