On November 18, the Federal Reserve Board, the FDIC and the OCC proposed clarifications to the revised regulatory capital rules adopted by the agencies in July 2013.

On November 20, 2020, the Staff of the SEC's Division of Corporate Finance, Division of Investment Management, and Division of Trading and Markets issued a statement.

On 1 December 2017, the SEC's Division of Corporation Finance released an updated version of its Accounting and Financial Reporting Manual.

Technology is an integral part of most corporate roles in today's business environment. The combination of tech skills and a deep understanding of business fundamentals...

An American Institute of Certified Public Accountants' Working Group (the "Working Group") published a practice aid on how to account for and audit digital assets under U.S.

The Government Accountability Office offered criticisms and recommendations on the Office of Management and Budget ("OMB") Data Center Optimization Initiative ("DCOI").

The Financial Accounting Standards Board issued a Q&A document regarding the application of the GAAP Financial Reporting Taxonomy for COVID-19-related disclosures.

The Financial Accounting Standards Board ("FASB") proposed updates to the FASB Accounting Standards Codification ("Codification") to harmonize certain disclosure requirements to be consistent with SEC regulations.

The Financial Accounting Standards Board ("FASB") proposed two Implementation Guides for the 2021 U.S. GAAP Financial Reporting Taxonomy.

These changes also influence the accounting and negotiations of mergers and acquisitions.

For years, Delaware has used contract audit firms to enforce their unclaimed property laws and paid them based, at least partially, on the amount recovered

An SEC rule change intended to simplify or eliminate redundant, overlapping, outdated or superseded disclosure requirements was published in the Federal Register.

The SEC approved the 2020 budget of the Public Company Accounting Oversight Board and, in addition, approved the related annual accounting support fee.

On July 21, 2025, the SEC announced that it has designated George R. Botic to serve as Acting Chair of the Public Company Accounting Oversight Board, effective July 23, 2025.

On October 16, the SEC published an investigative report examining the efficacy of internal accounting controls for nine public companies that lost millions of dollars as a result of cyber-related fraud.

The SAB was published in the Federal Register.

The Office of the Comptroller of the Currency, the FRB and the FDIC delayed the effective date of the final rule that would amend the capital rule to address changes to credit loss accounting under U.S. GAAP

In its March 8, 2019 Financial Institution Letter, the Federal Financial Institutions Examination Council ("FFIEC") finalized revisions to the Consolidated Reports of Condition and Income ...

Is generative AI creating the Finance organization of the future? No doubt the technology arms race to build the best analytics and process mousetrap is well underway across the globe.

In a recent Law360 article, Kat Gregor commented on the IRS's final guidance on partnership audit rules