LATEST ARTICLES
United States
Winstead PC
On April 5, the Public Company Accounting Oversight Board levied a $100,000 fine against Scott Marcello, the former Vice Chair of Audit at KPMG.
Covington & Burling
The 2021 report from the Government Accountability Office ("GAO") offers new details on the landscape of Lobbying Disclosure Act ("LDA") compliance and enforcement.
Cooley LLP
Since 2019, as part of its strategy of enhancing transparency and accessibility through proactive stakeholder engagement, the PCAOB has been engaging with audit committee chairs...
Winstead PC
On April 5, the Public Company Accounting Oversight Board levied a $100,000 fine against Scott Marcello, the former Vice Chair of Audit at KPMG.
WilmerHale
SEC Acting Chief Accountant Paul Munter released a statement last week, Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors (the "Statement"), ...
Ogletree, Deakins, Nash, Smoak & Stewart
In the first internal agency directive during Jenny Yang's tenure as director, the Office of Federal Contract Compliance Programs (OFCCP) issued Directive 2022-01, entitled "Pay Equity Audits" on March 15, 2022.
ORBA
With the implementation of ASU 2016-02 (Topic 842, Leases) rapidly approaching for private companies and not-for-profit organizations, companies should forge ahead on the road to compliance.
Husch Blackwell LLP
Owner sought records from a Michigan association (the "Association:"). The Association refused to produce records presumably on the grounds that the requests were long, difficult to follow and failed...
Cadwalader, Wickersham & Taft LLP
broader disclosures of financial statements regarding the impact of climate-related issues.
Cadwalader, Wickersham & Taft LLP
CAT Customer and Account Information System.
Mayer Brown
Much is heard of the plethora of – often disparate – disclosure regimes and standards around sustainability, and the attendant difficulties for stakeholders, including investors, customers...
Sheppard Mullin Richter & Hampton
This December, the Delaware Supreme Court penned two decisions that shined the spotlight on purchase agreement provisions that are often afterthoughts in negotiations.
ORBA
After repeated postponements by the Financial Accounting Standards Board (FASB), the new lease accounting standard is finally set to take effect for private companies for fiscal years...
WilmerHale
Last week, the SEC announced the adoption of Staff Accounting Bulletin No. 120 (SAB 120), which provides guidance for companies as to how they should recognize and disclose the cost of providing "spring-loaded" awards to executives.
WilmerHale
Yesterday, the SEC adopted amendments to finalize rules implementing the submission and disclosure requirements in the Holding Foreign Companies Accountable Act (HFCAA).
Winstead PC
Trust beneficiaries often request a corporate trustee to prepare a statutory accounting. The Texas Trust Code in Section 113.151 provides that a beneficiary may request a written statement of accounts.
Cooley LLP
According to audit firm Deloitte, "[i]nformative climate reporting requires a complex transformation of reporting processes, of data collection, education of the finance function
Cadwalader, Wickersham & Taft LLP
The SEC appointed a new a chair and three new board members to the Public Company Accounting Oversight Board.
WilmerHale
As year-end fast approaches, there has been no shortage of regulatory developments relevant to the upcoming financial reporting season. Several of these developments are summarized below.
Cadwalader, Wickersham & Taft LLP
Mr. Munter also highlighted the importance for audit committees to set the right "tone at the top" as to auditor independence and financial reporting quality.
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