The role of the head of treasury is to establish treasury policies for entity management especially for reporting & responsibility structure.
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New standards for auditor reporting requires disclosure of issues that managers communicate to audit committees for critical audit matters.
Critical audit matters or CAMs are the specific issues flagged by an auditor which audit committees are now required to report.
Though both FATCA and CRS try to combat tax evasion, there are some notable differences between the two sets of regulations.
The reporting thresholds for FATCA reporting exemptions vary with two factors, your tax filing status and where you reside. The same goes for a business.