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In a Spotlight article released this week, the Public Company Accounting Oversight Board highlighted considerations for auditors and audit committees of companies transacting in or holding cryptoassets.

The regulations effectively provide a grace period of three years where the companies can continue using US or Japanese GAAP before adopting UK GAAP or IAS.

Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.

In 2014, the IRS increased its scrutiny of stock option pricing and began an audit program for 409A deferred compensation plans.

Traditionally, Delaware uses third party, contingently paid, multistate auditors to conduct unclaimed property audits.

Suz Mac Cormac spoke to Agenda about the International Sustainability Standards Board (ISSB) releasing its highly anticipated sustainability- and climate-related disclosure standards...

An amendment to the state budget under consideration by the Massachusetts Senate would cap the compensation of officers and senior managers.

On August 22, 2017, Stephen Deane, CFA, Investor Engagement Advisor, Office of the Investor Advocate, gave a speech addressing two proposed updates issued by FASB in 2015 (one that would apply to GAAP...

A new route to soliciting direct securities investments has opened.

The Securities and Exchange Commission (SEC) has taken significant enforcement action against Olayinka Oyebola and his accounting firm, Olayinka Oyebola & Co. (Chartered Accountants), alleging their role...

SEC Chief Accountant Sagar Teotia highlighted the importance of high-quality financial reporting during the COVID-19 pandemic.

In a recent article for Agenda, I commented on the comment letters from the Securities and Exchange Commission (SEC) related to non-GAAP measures and what this focus could mean for audit committees.

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

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

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.