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  • Article

    Blockchain Legal Resource: SEC's Chief Accountant Discusses Digital Assets

    Recently, in a wide-ranging speech, the SEC's Chief Accountant, Wes Bricker, provided his thoughts on how the SEC accounting staff analyzes accounting issues
    United StatesTechnology
    Hunton Andrews Kurth LLP
    Hunton Andrews Kurth LLP
  • Article

    Accounting Directive: Third Country Extractive Industries Equivalence Decision In Relation To Canada

    In order to reduce administrative burden and avoid double reporting issues, EU companies may choose to prepare their reports in compliance with the reporting requirements of a third country...
    European UnionCorporate/Commercial Law
    A&O Shearman
    A&O Shearman
Article

ESMA Publishes Final Guidelines On Enforcement Of Financial Information

On 10 July 2014, ESMA published final guidelines relating to financial information enforcement action undertaken by competent authorities under the Transparency Directive.
European UnionCorporate/Commercial Law
A&O Shearman
A&O Shearman
  • Article

    European Banking Authority Consultation On Reporting Financial Information Using GAAP

    On March 23, 2016, the EBA launched a consultation on reporting financial information across EU jurisdictions using national Financial Supervisory Reporting Generally Accepted Accounting Practices (GAAP).
    European UnionFinance and Banking
    A&O Shearman
    A&O Shearman
  • Article

    CPA Firms "Essential" Under New York State's Executive Orders Combating COVID-19

    In the context of the escalating COVID-19 crisis response, governments are mobilizing to beat back the virus. A key tool in fighting the spread of COVD-19 has been "social distancing,"
    United StatesCoronavirus (COVID-19)
    Wilson Elser Moskowitz Edelman & Dicker LLP
    Wilson Elser Moskowitz Edelman & Dicker LLP
  • Article

    President Trump Directs Working Group To Address Chinese Compliance With U.S. Audit Standards

    President Donald J. Trump directed the President's Working Group on Financial Markets ("PWG") to provide recommendations that address Chinese companies' audit failures.
    United StatesCoronavirus (COVID-19)
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback

    The IRS will continue to conduct random audits to assess plan compliance with plan document operational requirements.
    United StatesCorporate/Commercial Law
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    Audit Committees Portfolio

    Frederick Lipman, Barry Genkin, and Yelena Barychev authored the "Audit Committees" portfolio, published by the Bureau of National Affairs, Inc.
    United StatesCorporate/Commercial Law
    Blank Rome LLP
    Blank Rome LLP
  • Article

    China Auditor Update: After Round One - SEC 1, Auditors 0

    In the first blow to land in the long running dispute between U.S. regulators and the accounting firms that certify the financial statements of China-based companies listed on U.S. exchanges ...
    United StatesCorporate/Commercial Law
    Reed Smith
    Reed Smith
  • Article

    Cost Accounting Standards Board Publishes Final Rule Clarifying Exemption

    On February 28, 2018, the Cost Accounting Standards (CAS) Board published a final rule revising the exemption from CAS for firm-fixed-price contracts ...
    United StatesCorporate/Commercial Law
    Dentons
    Dentons
  • Article

    Federal Register: SEC Adopts Measures To Facilitate Implementation Of CAT

    The amendments will go into effect on June 22, 2020.
    United StatesCorporate/Commercial Law
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Firm Settles FINRA Charges That It Violated Trade Reporting And Related Supervisory Requirements

    A broker-dealer agreed to pay a $2.8 million fine in order to settle FINRA charges that it violated SEC and FINRA rules with respect to trade reporting, OATS reporting, books and records, etc...
    United StatesCorporate/Commercial Law
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    FRC Publishes Review Of Reporting By Smaller Listed And AIM Companies

    On 6 November 2018, the FRC published a report aimed at encouraging better reporting by allowing users to access the quality of management's decisions.
    United StatesCorporate/Commercial Law
    A&O Shearman
    A&O Shearman
  • Article

    Issuer Financial Statements In Registration Statements

    A chart aimed at keeping track of the basic financial statements that different filers must include in SEC registration statements.
    United StatesCorporate/Commercial Law
    Morrison Foerster
    Morrison Foerster
  • Article

    Making Distributions - No Need To Mind The GAAP

    UCLA Law School Professor Stephen Bainbridge recently commented Vice Chancellor Glasscock's recent memorandum opinion in In re The Chemours Co. Deriv. Litig., (Del. Ch. Case No. 2020-0786-SG, Nov. 1, 2021).
    United StatesCorporate/Commercial Law
    Allen Matkins Leck Gamble Mallory & Natsis LLP
    Allen Matkins Leck Gamble Mallory & Natsis LLP
  • Article

    New SEC Unit Focused On Financial Reporting And Auditing

    The Securities and Exchange Commission has established a specialized Financial Reporting and Accounting Unit within its Division of Enforcement, signaling a strategic shift in regulatory priorities. This new unit will deploy accountants and attorneys to investigate accounting fraud and auditor misconduct, marking a departure from previous enforcement approaches.
    United StatesCorporate/Commercial Law
    Mayer Brown
    Mayer Brown
  • Article

    SEC Approves PCAOB New Auditor's Reporting Standard

    On 23 October 2017, the SEC approved a new Public Company Accounting Oversight Board (PCAOB) auditor's reporting standard, which is aimed at offering investors more informative
    United StatesCorporate/Commercial Law
    A&O Shearman
    A&O Shearman
  • Article

    SEC Chair Gary Gensler Solicits Nominations For PCAOB Seats

    SEC Chair Gary Gensler solicited nominations for all five of the seats on the Public Company Accounting Oversight Board ("PCAOB"), including for the Chair, whom the SEC removed yesterday.
    United StatesCorporate/Commercial Law
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    SEC Charges Five RIAs With Violations Of Custody Rule

    On September 5, 2023, the SEC announced it had charged five SEC registered investment advisers ("RIAs") with violating the Investment Advisers Act of 1940...
    United StatesCorporate/Commercial Law
    Tannenbaum Helpern Syracuse & Hirschtritt LLP
    Tannenbaum Helpern Syracuse & Hirschtritt LLP
  • Article

    SEC Commissioner Offers Views On SASB

    Daniel M. Gallagher stated that the SEC must "take exception to efforts by third parties that attempt to prescribe what should be in corporate filings".
    United StatesCorporate/Commercial Law
    Morgan Lewis
    Morgan Lewis
  • Showing 421–440 of 6237 results

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