All Securities and Exchange Commission articles – Page 58
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ArticleGuidance confirms diminished tax benefits for exec comp
While certain aspects of tax reform remain ambiguous, the provisions around the deductibility of executive compensation awards are becoming clearer.
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Blog
SEC monitoring Hurricane Florence
The Securities and Exchange Commission, in a statement on Friday, said it is “closely monitoring the effects of Hurricane Florence” on investors and capital markets. It will consider extending deadlines for filings and other regulatory requirements.
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Blog
SEC chairman weighs in on role of guidance
Reacting, in part, to a recent statement by banking regulators regarding the role of guidance in their regulatory regimes, SEC Chairman Jay Clayton has clarified his own views on the topic.
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Blog
Still MIA: 2016 inspection report on KPMG
Audit regulators remain mum on when, if ever, they will publish a report on their 2016 inspection of Big 4 audit firm KPMG.
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ArticleSEC, FASB issue changes aimed at simplifying disclosure requirements
Companies need to update their disclosure controls and procedures now that the SEC and FASB are starting to trim unnecessary bulk out of disclosure requirements.
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Blog
Roisman confirmed as newest SEC commissioner
With a vote of the full Senate this week, Elad Roisman, a Republican nominated to replace Michael Piwowar, was confirmed to the Commission with bipartisan support. He was opposed by only 14 Democrats in the final vote.
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Blog
Big 4 get input on how to treat GILTI under tax law
Big 4 firms are meeting with FASB and SEC staff to sort out how to report certain effects of tax reform when clarity on provisions within the tax law is still elusive.
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Blog
Sanofi to pay $25M to resolve FCPA violations
The SEC on Tuesday announced that Paris-based pharmaceutical company Sanofi has agreed to pay more than $25 million to resolve charges that its Kazakhstan and Middle East subsidiaries made corrupt payments to win business.
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Blog
SEC’s Consolidated Audit Trail faces more delays
The SEC has announced that it may take until November for initial phases of its ambitious, but often delayed, Consolidated Audit Trail to begin initial operations.
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ArticleHot and getting hotter in Tesla’s kitchen
The real discussion surrounding Tesla and the recent tweet from CEO Elon Musk is a much-needed debate about boards of directors.
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Blog
Senate Banking Committee advances SEC nominee
The Senate Banking Committee, on Thursday, approved the nomination of Elad Roisman for the Securities and Exchange Commission. He now heads to a confirmation vote by the full Senate.
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Blog
SEC enforcements against accountants taper, report says
SEC enforcement actions against accountants have tapered off the past few years, according to a new analysis, while PCAOB actions jumped and remained high.
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Article
Struggling with segment reporting? Relief may be coming
Long a thorn in the side of preparers and regulators alike, segment reporting rules may finally be getting a tune-up designed to make compliance more straightforward.
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Article
Guidance trickles on how to comply with tax reform rules
More than half a year after sweeping tax reform was enacted, companies are still trying to understand how to comply with new tax rules going forward.
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Blog
SEC urged to boost crowdfunding cap
Crowdfunding evangelists are asking the SEC to consider raising the investment cap under Regulation Crowdfunding from $1 million to $20 million.
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Article
Non-GAAP reporting smooths currency-driven volatility
As trade and tariff wars wage on, companies use non-GAAP accounting to try to explain the resulting currency volatility in reported financial results.
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Blog
SEC proposes rules to simplify disclosures in registered debt offerings
The SEC has proposed rule amendments to simplify and streamline the financial disclosure requirements applicable to registered debt offerings.
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Blog
Peirce rejects SEC’s rationale for denying bitcoin ETF plan
For the second time, the SEC has rejected a plan to issue and trade shares of a bitcoin ETF. Commissioner Hester Peirce is openly critical of that decision.
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Blog
Senators fret FINRA interpretation of SEC’s ‘Best Interest’ proposal
Democratic senators want FINRA to detail its interpretation of the SEC's proposed standards of conduct rule. FINRA will play a large role in implementing and enforcing the forthcoming rule package.
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Article
Senate committee considers Elad Roisman for SEC vacancy
Elad Roisman, a Republican nominated as an SEC commissioner, made his pitch Tuesday for the job during a nomination hearing before the Senate Banking Committee.