6,237 results found

Two former senior executives of an aircraft communications manufacturer agreed to settle SEC charges of knowingly violating the internal controls and books and records provisions of the federal

On 13 November 2018, Hampton-Alexander published its third annual report on improving gender balance in FTSE leadership, assessing the progress that has been made since its predecessor,

For over a decade, the PCAOB has been unable to fulfill its SOX mandate to inspect audit firms in "Non-Cooperating Jurisdictions," including China. To address this issue, ...

Contracts are designed to provide insurance, predictability, and sometimes consequences for a party’s failure to perform its obligations.

Tax-exempt organizations should be aware of expected hearings to discuss making certain temporary provisions and charitable giving incentives, such as the IRA charitable rollover provision, permanent for the tax-exempt community, according to a Senate Finance Committee aide at the recent Tax Section meeting of the American Bar Association in Washington, D.C.

On Tuesday, September 27, 2011, the Massachusetts Joint Committee on the Judiciary heard testimony on H.3516 – a bill that would regulate compensation of board members for public charities.

Quick Hit: OFCCP recently issued a request to the Office of Management and Budget ("OMB") seeking approval of changes to its "scheduling letter, compliance check letter, [] Section 503 focused

The company was looking for an implementation partner to address key issues such as revenue recognition and treatment of commissions, conceptualize an accounting system for Panchayats, examine clauses of a tripartite agreement and examine if any tax benefits can be availed.

SEC Chair Jay Clayton, SEC Chief Accountant Wesley Bricker and Public Company Accounting and Oversight Board ("PCAOB") Chair William D. Duhnke III raised concerns about foreign markets that restrict access to information about U.S.-listed companies operating overseas.

On 9 May 2016, the SEC approved the proposal of the Public Company Accounting Oversight Board (the "PCAOB") to adopt new rules relating to accounting firms that participate in issuer audits.

SEC Commissioner Allison Herren Lee advocated for greater public company disclosure, financial firm reporting and regulatory oversight on environmental, social and governance ("ESG") factors in order to protect investors.

SEC Commissioner Allison Herren Lee recently shared some keynote remarks at the 2021 ESG Disclosure Priorities Event hosted by the American Institute of CPAs & the Chartered Institute...

The SEC Division of Corporation Finance (the "Division") identified risks associated with China-based issuers and highlighted related disclosure considerations.

After years of vigorous lobbying by business groups and lawmakers for softening the rules under Section 404 of the Sarbanes-Oxley Act of 2002 (SOX), the Securities and Exchange Commission (SEC) unanimously approved interpretive guidance on May 23, 2007 designed to ease the burden of complying with Section 404 by allowing public companies to tailor their internal inspections to the scale of the business, thereby reducing the cost of compliance with SOX.

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 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.