Despite the fact that securities fraud lawsuits involving auditors are said to be relatively few in number as a percentage of total new filings and new filings are below the historical average, auditors often come to be added as defendants, particularly in high-profile cases.

This disclosure checklist is based on the UK Accounting Standards Board’s (ASB) Reporting Standard on the OFR (RS1) which supports the final statutory requirements in SI 2005/1011. <p>The Regulations state that quoted companies will be required to prepare statutory OFRs for the first time for financial years beginning on or after 1 April 2005. The Reporting Standard will apply to all entities that prepare an OFR.

On February 9, 2022, the Securities and Exchange Commission (the "SEC") unanimously voted to propose rule amendments to shorten the standard securities settlement cycle (the "Proposed Amendments").

The telecommunications industry in 2006 experienced a balance of growth, opportunity and decline. As forecast last year, the overall number of connections grew, albeit not uniformly. The strongest growth, in developed countries, was balanced by declines in fixed-line connections in more mature markets.

Welcome to the 22nd issue of the Blakes Pensions Newsletter.

Through numerous examples Kieran Glynn shows how easy it is for thieves to obtain your personal information and then use it to swindle you or other people.

Many countries in the developed world boast up to five mobile network operators. Each may have two complementary networks, one based on 2G technology, the other based on 3G. The fixed cost of licensing and building each network can be tens of billions of dollars.

After being in a slump for three years, the level of merger and acquisition (M&A) activity seems to be picking up as the U.S. economy improves.

The establishment of the Public Company Accounting Oversight Board (the ―PCAOB‖ or ―Board‖) was a key element of the Sarbanes-Oxley Act of 2002 (―Sarbanes-Oxley‖).

There is a wealth of information available on the proposed noncompensatory options, much of it very good. However, little of it goes beyond what the proposed noncompensatory option regulations say, and those regulations are woefully short on guidance speaking to realistic transactions. What follows is a description of the guidance we have along with an attempt to apply that guidance to more complex fact patterns.

Morgan Lewis is pleased to present our second annual review of selected decisions from the United States Courts of Appeal addressing private actions under the federal securities laws.

Gray markets arise from the unauthorized distribution of genuine brand-name products.1 Unlike black markets which distribute counterfeit goods, gray markets distribute goods

This report has been prepared in accordance with terms of business dated 16 May 2005. The report considers risk correlations in individual capital assessment of life insurance firms.

This ‘Report on the Directors’ Remuneration Report Regulations 2002’ (‘Report’), describes research undertaken by Deloitte and Touche LLP (‘Deloitte’) on behalf of the Department of Trade & Industry (‘DTI’) and according to terms of reference agreed with the DTI

Last year, Deloitte examined the Delivery Challenge for Government and highlighted 'strategy execution', better use of the private sector, moving from a culture of targets to one of engagement and reviving the public service ethos as particularly pressing issues.

Headlines about new media’s near vertical rise abound. Analyses of the travails of old media are similarly plentiful. Yet terms of reference often differ and context is sadly lacking. This causes misunderstandings that are likely to linger throughout 2007.

Mary Jo White was confirmed in April 2013 as Chair of the Securities and Exchange Commission, becoming the first former United States Attorney to serve in that role.

There have been a number of important recent decisions which will impact upon accountants' potential liabilities.

Below are the summaries for this week's civil decisions of the Court of Appeal for Ontario. It was a busy week.

Nearly a decade ago, the United States Supreme Court in Dura Pharmaceuticals, Inc. v. Broudo, 544 U.S. 336, 345 (2005), emphasized that a securities fraud suit is not an investor’s insurance policy against market losses.