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Changes for Non-GAAP Measures in Earnings Releases

A proposed law under consideration in Massachusetts may make it easier for Massachusetts residents to financially support their favorite charity.

Now that it's time for 10-Q filings, questions have been raised about the timing of some of the Inline XBRL-related changes.

On October 27, 2010, the Financial Accounting Standards Board (FASB) decided that its proposed amendments to disclosure of loss contingencies, including litigation contingencies, will not be effective for the 2010 calendar year-end reporting period.

The FFIEC released proposed guidance on reverse mortgage products for comment. The guidance covers the compliance and reputation risks raised by reverse mortgage lending.

This bill serves as a way of alleviating the burdensome costs that smaller public companies incur when having to comply with Section 404(b).

When an internal investigation surfaces just before a filing deadline, how a company engages its external auditor in those critical first days can determine whether it meets regulatory requirements.

In March 2017, the Public Company Accounting Oversight Board, or PCAOB, released a white paper detailing certain characteristics and trends of emerging growth companies...

Sunday, Sept. 26, 2010, was the third annual Pulpit Freedom Sunday advocating that a pastor or other religious leader has the right to speak on political issues without the threat of the loss of the 501(c)(3) tax-exempt status of the organization he or she represents.

The Quoted Companies Alliance published its Audit Committee Guide for Small and Mid-Size Quoted Companies on 5 November 2014, replacing the 2009 edition.

On May 5, 2016, SEC Deputy Chief Accountant Wesley Bricker and the SEC Division of Corporation Finance's Chief Accountant Mark Kronforst spoke at the 2016 Baruch College Financial Reporting Conference.

On October 16, 2020, the Securities and Exchange Commission ("SEC") adopted amendments to Rule 2-01 of Regulation S-X to update certain auditor independence requirements.

As the report illustrates, weaknesses in company policies and procedures and human vulnerabilities ultimately contributed to the success of these schemes.

The bill, which has bipartisan support, would impose significant new compliance requirements on large publicly traded companies with international supply chains.

In August, the Public Company Accounting Oversight Board issued a proposal that calls for enhanced communication from Auditors—in addition to the traditional Pass/Fail opinion—in Audit Reports.

The Department of Health and Human Services ("HHS") has begun a pilot program of HIPAA privacy and security audits for health care providers and health plans, and the audits will have some very short turnaround times.