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Member Articles


Understanding the 90/10 Rule: Compliance and Calculation for Proprietary Post-Secondary Institutions

The 90/10 rule is a regulation set forth by the Department of Education (DOE) in 34 CFR § 668.28 for proprietary (for-profit) post-secondary institutions. The regulation requires that at least 10 percent of proprietary ...

Beyond “Audit-Ready”: Getting Real Value from Your SOC 2 Journey

For many growing companies, pursuing a System and Organization Controls (SOC) 2 report starts with outside pressure. A key prospect asks for it during diligence. A large customer wants more assurance around security. Lea ...

Corporate Unit Update – Malta Audit Exemption Rules

The Audit Exemption Rules (L.N. 139 of 2025) (the “Audit Exemption Rules” or “Rules”), published on the 15th of July 2025, introduce a regulatory framework that eases compliance costs for certain categories of co ...

4 Hidden Audit Cost Drivers Every Fund-of-Funds Manager Must Anticipate

Fund-of-funds structures are hardly a novelty, yet they continue to capture attention, particularly among emerging managers and wealth managers seeking to diversify exposure and accelerate growth. While the investment po ...

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