SEC OKs AS6, Advises PCAOB to Look at Confidentiality
THIS IS MEMBERS-ONLY CONTENT
You are not logged in and do not have access to members-only content.
If you are already a registered user or a member, SIGN IN now.
Related articles
-
Article
A Bit More Transparency on Risks of Confidentiality Clauses
Image: The SEC is not the only government agency cracking down on “pre-taliation risk” in confidentiality agreements with employees; many others are turning their attention to the issue, too. “This is really a new focus for these agencies,” says Christopher Calsyn of the law firm Crowell Moring. Compliance officers may ...
-
ArticleFrench investigators target anticompetitive practices in largest accounting firms
Major accountancy firms in France are under investigation for anti-competitive practices. The French competition watchdog embarked on a series of “unannounced inspections” and removed documents relating to audit and reporting on Jan. 13.
-
OpinionSOX was built for humans. AI doesn’t fit that model.
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...