Going Concern

IRS Commish: We’ll Send You a Letter if You’re Uninsured, Not Heavily Armed Agents

Caleb Newquist
April 7, 2010

This is disappointing on a multitude of levels. On the one hand, the notion of thousands of IRS agents running around the country, kicking doors is kind of exciting.

On the other, if crazed tax-haters can’t threaten the lives of IRS Agents who can they threaten? The census only occurs once every ten years and threatening to gun down OSHA employees just doesn’t seem to be as effective.

Doug Shulman spoke at the National Press Club yesterday and assured everyone (despite what Dave Camp or Ron Paul says) that agents will not be storming your house packing heat if you don’t purchase insurance. The IRS will be counting on insurance companies to help them run identify those who are skipping on the required coverage.

He said insurers eventually will be required to file a document similar to Form 1099 used by financial institutions to report investment income. The agency will send letters to the uninsured notifying them fines could be deducted from their tax refunds for refusing to comply with the new law, Shulman said.

“These are not the kinds of things we send agents out about,” Shulman said. “These are things where you get a letter from us.”

We imagine the letter won’t be particularly friendly but it’s a far cry from jack-booted thugs pointing firearms at your head.

Shulman Says IRS Has Few ‘Punitive’ Ways to Enforce Health Law [Bloomberg BusinessWeek]

Big 4

Walking the Opportunistic Line – What Should the Big 4 Do About India?

Daniel Braddock
April 7, 2010

The developing issues in India have been covered by Going Concern on a fairly regular basis, so I suppose I should take a crack at the subject as well.

It can be very easy scroll past the articles on India, but I advise you not to; after all, as one of the BRIC countries (do your homework), there is an absolute necessity for the Big 4 to position their resources here. And no, I’m not referring to outsourcing.

Based on February research, the Gold Men are bold to state the following:

While it’s clear that BRICs nations tightened their financial conditions when the financial crisis hit at the end of 2008, they rapidly eased back afterwards. Chinese and Indian financial conditions have eased substantially post-crisis, they’re now looser than pre-crisis even. Brazilian conditions also remain very stimulative compared to its past decade. Only Russia looks tight and unstimulative historically.

Sounds like a cash cow, doesn’t it? The BRIC development has long been looked at as the next fat cow for accounting firms to feed off of; closing the gap between the SOX hey days and the ~~inevitable~~ eventual IFRS transition. A fundamental issue is how the firms chase after business in these emerging markets. Push too hard and get burned. Tip toe through the daises and be passed by your three bullish cousins. Either way, on the table at all times is the branding image of each firm.

No one wants a Satyam situation on their hands, because even though no one knows what Satyam actually does, PwC’s global image is at stake because of this situation. Think about ripple effects. The potential client that is ignorant of the situation and whose thought process is “I think PwC is in some kind of trouble in India” is a more volatile problem than a client that, you know, reads the paper every day. Protecting the welfare of client relationships, but seeds and established, is absolute priority in situations like this.

With the exception of those few public sponsorships, the Big 4 don’t spend much time in the presses. And you know what? The big wigs like it that way. After all, we’re all accountants, forced to work in broom closets and wet basements for long hours and GREAT financial gain.

So the quieter the better, because we all know how it turned out for the last one to steal the spotlight.

The PCAOB Is the Latest Headache for Ernst & Young

Caleb Newquist
April 7, 2010

Charlie Gasparino is on E&Y like stink on a monkey this week. After reporting yesterday that the SEC may eventually get around to charging Dick Fuld and/or Ernst & Young for the accounting hijinks at Lehman Brothers, CG is now reporting that the PCAOB is asking all kinds of questions that E&Y would rather not answer.

Not exactly great news from CG so we emailed E&Y spokesman Charlie Perkins to see what’s what. He declined to comment and said the firm would not be releasing a statement related to this report.

We also called up the PCAOB to get their take and spoke with Colleen Brennan, Deputy of Director of Public Affairs, who said that the Board is prohibited from discussing these matters and provided us with the details:

The PCAOB cannot comment on whether it is investigating a particular registered accounting firm or a particular public company audit by a firm. The Board, however, takes all allegations of improper professional conduct by a registered public accounting firm seriously and considers all information relating to such allegations.

PCAOB investigations and contested contested disciplinary proceedings are confidential under the Sarbanes-Oxley Act. The PCAOB’s inventory of enforcement matters includes audits of all sizes and varying complexity, including matters related to audits by large firms for issuer audit clients involved in the financial crisis.

So no one is talking. Fine, we’ll just have to take Charlie at his word. What we do know is that if the Board does decide to lay the smackdown on E&Y, they’re going to tell the entire universe about it via its “Disciplinary Orders,” and as CG notes in his report, if the PCAOB does bring an action against E&Y it will be the highest profile enforcement action in its short history. Not exactly a BusinessWeek list.

Ernst & Young Probed Over Role in Lehman Bankruptcy [FBN]

Tea Partiers Taking Serious Measures, Arrange Virtual March with Avatars

Caleb Newquist
April 6, 2010

The Tea Partiers (not to be confused with tax protestors who are way more delusional) have made their names known all across this great land for hating on taxes. They’ve marched pretty much everywhere but do you know where they haven’t marched? On the Internet! That’s right, nothing like a virtual march with politicians up for reelection joining the cause (can’t be seen with those nutjobs in person).

The “march” will occur on, you guessed it, April 15th and it will occur “in” Washington DC.

Some of the other cartoon leaders that will be in “attendance” are

• Former House Majority Leader Dick Armey

• Former Arkansas Governor Mike Huckabee

• Americans for Tax Reform president Grover Norquist

• Senator John McCain (R-AZ)

• Michael Reagan, son of former President Ronald Reagan

• The Tea Party Express – A red bus.

We have to admit that we’re impressed with this risky move by this group that we would otherwise shun a technological feat of this magnitude. Does anyone think that Dick Armey or John McCain even knows what an avatar is? What lucky member of their respective staffs got the responsibility of creating those?

This is especially fun for the tea p’s because since this particular march is virtual, it is likely that certain actions and/or methods that the tax haters could only dream of before, will now be allowed. These may include but not limited to:

• Leaving flaming bags of shit on White House’s front steps.

• Protestors showing “video” of President Obama walking around wearing a Sandwich Board saying “I love taxes.”

• Resurrecting the Founding Fathers (zombie TJ!) to get their testimonials about how the Obama Administration is ruining America.

• Portray Nancy Pelosi giving a speech on the Capitol steps in one of those olive-colored Castro outfits.

• Bring Ronald Reagan back to life, just because.

• Other portrayals of “taxation without representation” taken wildly out of context.

All we ask is that you keep it non-violent. Tea p’s that aren’t too good with them computers need not worry though, actual marches will be held around the country on April 15th where you’ll be allowed to shout, march and carry signs with plenty of misspelled words.

Tax Protesters Launch Online March on Washington [Web CPA]
Online Tax Revolt [Website]

Career Center

Job of the Day: Insurance Expert with Big 4 Audit Experience Needed in New York

GoingConcern
April 6, 2010

A major New York financial company is looking for an experienced accountant/auditor that is familiar with the insurance industry, specifically property & casualty, life or re-insurance companies.

Responsibilities include reviewing current accounting and reporting policies, as well as development and implementation of new policies.

Four to seven years of Big 4 or corporate accounting experience is preferred. CPA required.

Company: Not disclosed

Compensation: $120-$135k base + 20% bonus

Title: Accounting Analyst

Location: New York

Responsibilities: Responsible for reviewing current accounting policies and reporting proceedures and will also work on a team with responsibility for development of and implementation of new accounting policies.

Qualifications: 4 to 7 years of public or corporate accounting in the US Insurance Industries. Preference in Big 4 auditors with P&C or Life or Re-Insurance companies as clients or staff accounting professionals currently working in P&C or Life Insurers. CPA preferred. No travel.

See the entire description over at the GC Career Center and visit the main page for all your job search needs.

News

Will CFO’s Audit Fee Benchmark Tool Help Keep the Big 4 Honest on Fees?

GoingConcern
April 6, 2010

This story is republished from CFOZone, where you’ll find news, analysis and professional networking tools for finance executives.

There’s a bit of a tiff going on over at my former place of employment as a result of the cover story in the latest issue of CFO Magazine on the recent fall in auditor’s fees.

Some critics seem to fear that the phenomenon will be encouraged by a new benchmarking tool the website unveiled on April 1.

For a fee of $1,200, the tool allows companies to compare the fees that their peers pay for auditors. The process should be both quicker and more comprehensive than the requests for proposals now put out by many companies trying to figure out what they should be paying.

Accounting mavens David Albrecht and Lynn Turner, however, seem to worry that such an exercise will lead to the further commoditization of audits, and so to lower quality financial reporting, even though there’s no evidence the increased fees we saw in the wake of the Sarbanes Oxley Act did anything to improve its quality. Lehman Brothers, anyone?

Yet after the article appeared, Turner sent around comments on his list serve saying it contained several “factual inaccuracies” and that “a firm cannot do the same amount of work with these lower fees without seeing a huge reduction in profits.”

One problem here, it seems to me, is that we’re talking about an oligopoly, which invariably skews the normal effects of supply and demand. Albrecht concedes that the industry is an oligopoly but doesn’t make a cogent point about the significance of that. And he misses the other complication, which is that SarBox not only required auditors to review a company’s internal financial controls as well as its financial results, but also prevented auditors from offering audits as loss leaders for their more profitable consulting services. Now auditors can’t offer both services to the same clients. So audits have to stand on their own two feet.

Turner gets this point, though he confuses the chronology of the regulatory events involved. And he seems to suggest the article is flawed in the conclusion it draws about it, without saying how.

Here’s the point. If, in fact, the extra work SarBox required inflated auditors’ profits, why shouldn’t CFOs be able to make sure they’re getting what they pay for?

And the apparent assumption that benchmarking will inevitably lead companies to push for lower fees seems a bit shaky to me. As CFO.com’s editorial director Tim Reason points out, the process may instead merely keep auditors on their toes. Are Albrecht and Turner arguing that opacity is necessary for the public good, so auditors can pad their fees with impunity? Sorry, but that just doesn’t compute.

In an email to me this morning, Tim wrote: “We think finance executives and audit committees will benefit from having an independent, trusted editorial source provide them with a quick way to benchmark their fees-and make sure they are neither too high nor too low.”

Too low? Sure. You get what you pay for.

Tim also points out that there are no advertisers or sponsors for the tool. “It is a pure editorial offering being made directly to our readers, giving them information they’ve been asking us for years.”

Now there’s a radical idea.

Fraud

KPMG Survey: India is a Hotbed for Fraud Due to Competition, Diminishing Ethical Values

Caleb Newquist
April 6, 2010

In this morning’s Roundup, we told you about the ICAI belly-aching about the Big 4 circumventing the rules in India to the point of extreme annoyance but technically not breaking said rules.

Strangely enough, BusinessWeek has a story today that cites a KPMG report that found that fraud is on the rise in India due not to shifty international accounting cooperatives but rather to, among other things, the pressure of increased competition in the last two years.

As you might expect, fraud due to financial reporting is the biggest problem. The report cited, “weak rules and the inability of authorities to enforce regulation.” Other things mentioned as opportunities for chicanery:

• “Volatile economic conditions”
• “Increasing business and technological complexities”

So does that mean opportunities for fraud are ubiquitous? Do the respondents really believe that India is the only place where this is happening?

And the attitude/lack of self-control part of your triangle:

• “Diminishing ethical values”
• “Failure on part of managers to act against deviations from established policies and processes”

Diminishing ethical values? Deviating from established policies? Again, the respondents can’t think this is unique to India so shall we just assume that it’s more widespread there?

Some other contributing factors cited were “executives vying for higher pay, weak internal controls and increasing competition…for market share.” But wait! KPMG’s survey said that there were “’encouraging signs’ that mechanisms for detection of fraud through internal audits had improved.” That’s nice despite the fact that sounds similar to something that Overstock management said in their earnings call yesterday.

If you have “weak rules” accompanied by spineless bureaucrats that won’t even enforce those rules, of course you’re going to have some problems. ICAI seemingly wants to blame everything on the Big 4 probably because that’s the going trend these days. We’re not saying you can’t throw some blame towards PwC for missing the phantom $1 billion at Satyam but if your financial reporting regulatory infrastructure is akin to the something out of Deadwood, circa 19th Century, then maybe you should be more consider making some fundamental changes.

Fraud Rises in India as Competition Increases, KPMG Study Says [Bloomberg BusinessWeek]

News

Layoff Watch ’10: Grant Thornton’s Cleveland Office Starts Early

Caleb Newquist
April 6, 2010

From Casa de Chipman:

A manager, a senior III, and senior II were quietly let go yesterday. In addition, the conference rooms are booked for today. I have not heard from other offices, but the Cleveland office appears to be kicking off the race early.

Seems early but our source indicated that these were audit professionals and we’re sure each office has their own method to the madness. Layoffs as this level were also not mentioned by Stephen Chipman during his firm-wide call back in January, although many have indicated that they would be happening regardless.

We left a message with the Cleveland office’s HR but so far we haven’t heard back and GT’s national PR has not responded to our email. If you’ve got an unexpected meeting coming up or have more details, get on the horn.

Accounting News Roundup: ICAI Claims Big 4 Is ‘Bending Laws’; There Is No FASB, IRS Conspiracy; Aggressive IRS Blamed for More Americans Severing Ties | 04.06.10

Caleb Newquist
April 6, 2010

• ‘Big four audit firms bending laws in India’ [Times of India]
A committee of the Institute of Chartered Accountants in India that is investigating the Satyam fraud is claiming that the Big 4 is “circumventing laws while providing auditing services in the country.” According to the Times of India, the committee has claimed that the firms have been granted permission to provide consulting services but not “taxation services, auditing, accounting and book keeping services and legal services.” The firms are able to provide these services through affiliate firms like Price Waterhouse Bangalore vis-à-vis Lovelock & Lewes who were responsible for the Satyam audit.

The committee states that “Indian firms and [multi-national accounting firms] are defacto the same entities providing the assurance, management and related services and as such their operations are designed to circumvent the provisions of the Chartered Accountants Act, 1949,” and that information sought from some local firms has not been provided to determine if they have partnered with the Big 4.

• Debunking the FIN 48 Conspiracy Theory [CFO Blog]
When the IRS proposed its latest rule for disclosing uncertain tax provisions it debunked a theory concocted by some that the FASB was in cahoots with the Service to provide treasure maps for companies that take aggressive tax positions. It was thought that when the FASB was developing FIN 48 (aka Topic 740) in 2006 that they were siding with the IRS in requesting companies to report specific information about those positions.

Not the most interesting conspiracy theory we’ve ever heard but a conspiracy theory nonetheless. Anyhoo, FIN 48 requires less detail about the uncertain positions than the new IRS proposal, thus, debunking the conspiracy, at least in former FASB member Edward Trott, “I think FIN 48 accomplished exactly what was intended…The IRS’s proposed rule makes it clear that [FASB] was able to provide information to investors without providing a gold mine of information to the IRS.” You can go back to your illuminati theories now.

• More Americans Give Up Citizenship As IRS Gets Aggressive Overseas [Dow Jones via TaxProf Blog]
Just over 500 people renounced their citizenship or permanent status in the fourth quarter of 2009. The report, citing public records, states the figure is more than all of 2007 and double of 2008. Mostly people are creeped out by future tax increases and more regulation, including the requirements to report details of foreign bank accounts.

While that does drive some people out of the US of A, the IRS claims that there has been a push to get some out who have already surrendered their passports, “The IRS says some of the swelling of numbers of expatriations towards the end of 2009 occurred because the agency made a push to notify people that had already surrendered their passport, but had not completed the process by submitting the IRS form. Until that form is received by the IRS, these people are still subject to U.S. tax.” Or in other words, “GTFO and stay out.”

News

Live Blogging the Overstock.com Earnings Call

Caleb Newquist
April 6, 2010

4:57: Everybody ready to do this? We exchanged an email with Sam Antar a little bit ago and he says he never gets on the call so we know he’s listening along. Sam, can’t you get one of those things that will disguise your voice and that makes it sound like your voicebox was removed?

5:00: Slides are working but These Salt Lake City people need to get their act together.

5:02: Jonathan Johnson in the hizzous! Dr. Patrick is in attendance and Steve Chestnut. Yeah, that 10-K was two weeks late, Johnnie. You should probably mention that. Non-GAAP financial measures? You mean the whole 10-K? We kid, we kid.

5:03: Chestnut gets on and he name drops KPMG. Thanks Klynveldians for making this a virtually painless process. Chesty agrees with Patsy’s sentiments that he’s sorry for the delay but appreciates your patience throughout this whole mess.

Oh boy. Accountants getting thrown under the bus. They’re hiring new people though. Ones that have appropriate training in debits and credits. Hell, they’ll throw in some internal audit people too. Progress is being made, make no mistake.

5:07: Patrick Byrne is up! He’s stoked to be here. Going through the numbers and Patsy mentions that Johnnie Johnson never sounds bored while going over the minutiae. “ALL IS GOOD!” Stalling…Skips an entire slide for some reason (probably not important). Pat doesn’t know what the future holds. That’s deep man. He’ll stop talking about the future now. You know who Patrick cares about? The consumers! He’s passing savings on to you, the American people and Overstock shoppers.

5:11: This thing is generating cash, sayeth Chestnut. Jesus, we are cruising through these slides. Think he’s skipping over anything? An investment banker told Patsy that “profit is noble.” He thinks its Chinese or something. Definitely not Nietzsche. Pat likes LL Bean, btw. Johnnie Johnson is back on. Just because LL Bean is a great company doesn’t mean OSTK isn’t going to try like hell to be numero uno in customer satisfaction.

Okay, these guys really like LL Bean. Patrick is talking about duck boots and grandpas now. Really profound stuff here. Did they mention they were above Amazon, Zappos, etc?

5:15: No reason to read slide 13…moving along, moving along. Patrick is reminiscing about someone at Allen & Co. who said something smart at one time in the past. Not really going anywhere…Yes. Please keep up the abrupt stops and starts. Johnnie do you want to chime in? Pat says they have tight expense controls. This must be the one area of the company where controls are just a-okay. $46 million in cash flow is nothing to sneeze at people. Patrick still doesn’t want to talk about the future.

5:19: Questions. Matt Schindler/BofA (sorry if I butchered the spelling): nice revenue number guys. How’d you do it? Great question, sayeth Patrick. Patrick can’t believe this didn’t happen three years ago but hey, whatever. ’09 wasn’t so hot compared to other years because you know, it pretty much sucked for everybody.

What about gross margin? Patsy said that 20% gross margin was too high and was going to give it back to customers? Now it’s 17% WTF? Are you doing customers a favor or did you get hammered by the seasonal whathaveyou? Patsy says that OSTK wants to be cheaper than everybody in the entire universe, so hell yeah, they’re passing it on to the consumer.

5:26: WE ARE NOT TALKING ABOUT THE FUTURE! Do you know what the future holds? We sure as hell don’t but chances are it involves the SEC so we’re not going there. END. OF. STORY.

The book of this company will be written one day and chapter one will be human development. Who will write this book? Patrick? Robby Boyd? Floyd Norris? Good God, when is this BofA guy’s turn over? One final question: Q1 is the past so that’s technically not the future so how is it??

Patrick says that you may have heard that he was in some hot water, so Q1 actually is the future, thankyouverymuch. Next question.

5:30: Patrick’s fraternity brother is next up and they compliment each other for being such swell guys. Patrick especially likes his buddy’s Minnesota accent. Sounds like Johnnie is running the show because Patrick says that he’s the one insisting that Patrick keep his piehole shut about the future.

5:35: Jesus, Marge Gunderson asks another snoozer of a question. Patrick plugs another book that no one has ever heard of called “The Dick” or something.

Marge Gunderson: Any litigation? – Johnnie will handle this. Prime brokers are going down in September of 2011. Byrne can’t help himself and blurts out that the it will be the OJ Simpson trial of the financial world. That’s nice. Murder. The murder of OSTK.

Hey! What about those Q1 earnings?? It’s still TBD but we’re tentatively shooting for late April. KPMG has been burning the midnight oil! Patrick is singing their praises right now. They’re a great crew. Not like the hacks at Grant Thornton. Herculean effort KPMG. Props. Tons of props. Nice job team. No plans for you to be fired.

5:42: Tom O’Halloran from an bank I’ve never heard of. Byrne claims that the OSTK is part of the American psyche now. Coca-Cola, Baseball, and Overstock.com. Steve Chestnut number drops $900 million in revenues. That’s almost a billion! But we’re still kind of small, we’re not delusional. Johnnie knows that Americans see OSTK as a real alternative for stretching their nickel.

Patrick is now talking macro-econ now and we’re totally disinterested. Btw, did you notice that OSTK is the only discounter on the customer satisfaction survey?

5:48: Talking inventory…What about cash levels? You’ve got about $140 mil in cash. Is that enough? What do you like to see in the future?

Patrick says if working capital drops $30 mil they’re in deep shit. Since this involves the future, Johnnie Johnson takes over and Patrick shuts his trap.

5:51: A emailed question from fellow named Nick whose last name is being withheld to protect him. Weird. He wants to know about patent infringements. Jesus, are Sam’s questions going to get asked or not? The Company will fight these tooth and nail. Johnnie will fight these suits dammit. No settlements. It’s about principle, after all.

Michal Ungai (sp?) is up. Something about future depreciation. Patrick asks Johnnie for permission to answer the question, so it must be serious. Are we talking about this?…stand by…If you’re assuming what we are, then you’re good to go.

5:58: Johnnie says time is up so everybody beat it. Patrick says KPMG needs to get the Q1 done and then they can go on vacay. That’s reassuring.

News

Will Patrick Byrne Answer Sam Antar’s Questions?

Caleb Newquist
April 6, 2010

Sam probably won’t be getting a real apology so maybe Patrick will answer his questions on the earnings call today? It’s going down in little while and it’s sure to be a do not miss event.

To give you a little preview, Sam Antar provided us with his questions that he submitted to P. Byrne, the Company’s President Jonathan Johnson and Joe Tobacco (independent member of the audit committee). We’ll be live-blogging the call starting at 5 pm EDT to see if these get answered and if anything else exciting happens.

From: Sam E. Antar
To: Patrick Byrne ,
Joseph Tabacco ,
Board – Jonathan Johnson
Date: Mon, Apr 5, 2010 at 2:04 PM
Subject: Overstock.com conference Call Questions

Dear Patrick Byrne:

The following questions are submitted for Overstock.com’s conference call scheduled today. I respectfully request that each question be read aloud in its entirely and that you and Johnson specifically answer each question.

1. Will you admit that I correctly identified GAAP violations by Overstock.com in its accounting treatment for recoveries from underbilled and overpaid fulfillment partners and that the company was dead wrong?

2. Will you admit that I was correct when I properly reported that Overstock.com’s GAAP violations caused the company to report an improper Q4 2008 profit, rather than a properly reported net loss?

3. Will you admit that Overstock.com continued to violate GAAP even after being notified by me of specific GAAP violations?

4. Will you and Jonathan Johnson admit that you made the following false statements to investors?

On February 6, 2009, you responded to my original February 4 blog post identifying specific GAAP violations on the InvestorVillage message board by claiming that:

Antar’s ramblings are gibberish. Show them to any accountant and they will confirm. He has no clue what he is talking about.

On November 18, 2009, during a conference call with analysts and investors, you falsely claimed:

In fact, we as I understand it, this doesn’t change any positive quarter to a negative quarter or any negative quarter to a positive quarter.

In a November 25, 2009 Salt Lake Tribune article, company President Jonathan Johnson was quoted as saying:

None of these changes that they [Grant Thornton] are talking about, or that people at the SEC are now asking about, make any of our quarters go from negative to positive or from positive to negative.

Will you and Johnson admit that your quoted statements above were false?

Regards,

Sam E. Antar

News

Marcum Purchasing UHY New England Locations, Tax Quizzes to Be Given?

Caleb Newquist
April 6, 2010

Web CPA is reporting that Marcum, the firm best known for quizzing potential employees, is purchasing three offices of UHY Advisors (Boston, Hartford and New Haven) effective April 16th.

The addition of the three locations would make ~~fourteen~~fifteen total for Marcum, who currently only has a Greenwich office in New England. After the deal is closed, UHY Advisors will have fourteen locations well.

No financial details were reported but it is reported that all the UHY employees will be retained by Marcum, pending the successful passing of a rigorous quiz given in a room with no windows, air conditioning and a one hour time limit.

A Marcum spokeswoman declined to comment and a message with UHY was not immediately returned.

Marcum to Buy UHY Offices in New England [Web CPA]

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