All Disclosure articles – Page 5
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Blog
Audit Committees Offer Details on Auditor Independence
Image: A Center for Audit Quality study shows a significant majority of all S&P Composite 1,500 companies are talking to investors about auditor independence, but fewer address how the auditor is appointed. “We think it is important to provide a baseline for audit committee disclosures, with the intent of tracking ...
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Blog
Court Gives SEC Another Chance to Defend Conflict Minerals Rule
The court that struck down parts of the SEC’s conflict minerals disclosure rule has agreed to give the agency another chance to make its case. The U.S. Court of Appeals for the District of Columbia said it will permit the SEC to file a supplemental brief, setting the stage for ...
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Article
SEC’s Disclosure Review Reignites Debate Over Forward-Looking Information
Companies, regulators, and investors have long debated the role of forward-looking information in disclosures, reports, and financial statements. In a new report, the CFA calls on the SEC to a use comprehensive disclosure review to decide what forward-looking information should be required in corporate disclosures and financial reports in particular. ...
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