All Securities and Exchange Commission articles – Page 60
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ArticleIn adopting lease rules, companies ponder materiality
As companies consider limited timeline remaining to adopt lease accounting rules, materiality discussions are helping to prioritize the workload.
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Blog
System, identification issues complicate lease adoption
Companies are telling the SEC they are still having trouble getting IT systems in place that can put leases on corporate balance sheets as required in 2019.
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ArticleD&B shows the right way to handle an FCPA probe
The D&B enforcement action should be studied by every compliance practitioner for tips on preventing an FCPA issue and what to do if you find one.
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Article
Experts spotlight trends in FCPA self-disclosures and enforcement
Current and former enforcement officials took part in a candid debate last week about the real-world implications of recent pronouncements made by the Department of Justice and how directors and officers are responding.
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Blog
IOSCO promotes audit quality via audit committee oversight
Securities regulators globally are troubled enough by the state of audit quality that they are developing a white paper to promote better audit committee oversight.
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Article
SEC proposes change to auditor independence rules
The SEC is looking to dial back strict requirements on auditors that have made it difficult for Big 4 firms to assert their independence on certain big engagements.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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Blog
Commissioner Piwowar will depart SEC this summer
On May 7, in a letter to President Trump, SEC Commissioner Michael Piwowar announced plans to depart the post he has held since 2013. He intends to resign on June 7, or upon the swearing in of his successor.
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Blog
SEC proposes amending auditor independence rules
The SEC is proposing changes to its auditor independence rules to relax limitations that made compliance with loan provisions virtually impossible.
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Blog
SEC launches new enforcement action search tool for investors
The SEC has announced the launch of a new, online search feature that enables investors to look up whether the person trying to sell them investments has a judgment or order entered against him in an enforcement action. The SEC Action Lookup for Individuals is now live and available as ...
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Blog
SEC wants Jay-Z to testify about clothing brand deal
The SEC has filed a subpoena and asked a federal court in the Southern District of New York to order rapper Jay-Z to testify over the acquisition of his Rocawear clothing line by Iconix Brand Group, a $169 million writedown of the brand in 2016, and a reported loss of ...
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Blog
Auditor tenure is ‘reference point,’ SEC's Bricker says
Auditor tenures are beginning to appear in public company filings, giving investors new insight into how embedded firms are at their various public company clients.
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Article
Revenue judgments about to go under the microscope
As they file their first 10-Qs under new revenue rules, companies may find their judgments will face a whole new round of scrutiny in the very next quarter.
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Blog
Responding to setbacks, KPMG adds outside directors
After some serious blows to its reputation, KPMG has decided to add outside directors to its board.
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Blog
Clayton promises public outreach for SEC’s fiduciary rule
SEC Chairman Jay Clayton said his agency will seek public input on a proposed fiduciary rule by supplementing public comments with short forms, multi-city roundtables, and an analysis by the Commission’s Office of the Investor Advocate.
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Blog
Global body reboots ethics rules for accountants
Accountants globally have some revised ethics rules to follow, which should prompt an examination in the United States over whether there are new thresholds to meet.
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Blog
Early disclosures point to material effect of lease rules
Of the 100 largest lessees in U.S. capital markets, 76 percent say new lease accounting rules will be material to the balance sheet; 20 percent are still assessing.
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Article
Global aspects of tax reform prove particularly difficult
Elation morphed into confusion in the first quarter as companies celebrated tax reform, then dug in to figure out what it all means and how to comply.
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Blog
Going concern opinions drop in 2016, study shows
Corporate filings flagging doubt over a company’s ability to continue as a going concern reached a low in 2016, according to the newest research.
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Article
Filing problems? SEC invites companies to ask for help
Where one entity’s financial statements get impossibly tangled with another’s, the SEC is inviting companies to reach out and ask for some relief.