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The Securities and Exchange Commission is seeking comment on current audit committee disclosure requirements.

On 1 July 2015, the SEC published a "concept" release to solicit input on possible revisions to audit committee reporting requirements...

At an SEC roundtable on the risks of investing in companies with operations in emerging markets, SEC Chair Jay Clayton and Commissioner Elad L. Roisman focused on disclosure, financial reporting standards, compliance and enforcement.

The SEC proposed various measures to "facilitate additional progress" in the implementation of the Consolidated Audit Trail ("CAT").

The Securities and Exchange Commission has announced its decision to reject calls for smaller public companies to be exempt from compliance with the internal controls assessment and attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, including the recommendations for exemption in the recent Report of the SEC Advisory Committee on Smaller Public Companies.

Last week, several securities industry groups filed critical responses to the SEC's plan for an audit trail.

In early October, the Securities and Exchange Commission (SEC) filed accounting fraud charges in the U.S. District Court for the Southern District of New York against the CEO...

Previously, EPCRS permitted self-correction through a retroactive amendment only in a few instances.

Recent announcements from the IRS indicate the potential for increased audits of section 403(b) and 457(b) plans, specifically relating to catch-up contributions under such plans.

The Internal Revenue Service (IRS) recently updated its Nonqualified Deferred Compensation Audit Techniques Guide (NQDC). It released Publication 5528 (NQDC guide) on June 1, 2021.

On December 23, 2022, the New York City Department of Consumer and Worker Protection ("DCWP") updated its proposed rules to implement the new automated employment decision ("AEDT")...

On June 10 and 15, 2015, the U.S. Environmental Protection Agency (EPA) rolled out a new system for e-reporting violations being disclosed pursuant to EPA's audit policy...

On June 10 and 15, 2015, the U.S. Environmental Protection Agency rolled out a new system for e-reporting violations being disclosed pursuant to EPA's audit policy, eDisclosure, which is expected to go on-line as soon as Fall 2015.

The FIA Law & Compliance Audit Trail Working Group urged the CFTC to amend certain audit trail requirements.

The US CFTC's Division of Swap Dealer and Intermediary Oversight issued an interpretation regarding the auditor independence requirements.

Last Thursday, in a hearing before the Senate Special Committee on Aging exploring the relationship between Recovery Audit Contractor (RAC) audits and an increase in claims for hospital observation stays.

On October 19, the House Ways and Means Oversight Subcommittee (Subcommittee on Oversight) held a hearing on "Investigating Pandemic Fraud: Preventing History from Repeating Itself."