A Library of SEC Comment Letters Arises

By Tammy Whitehouse2008-02-20T00:00:00

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.

Article
Comment Letter Conversations Get a Bit Easier

2015-08-11T11:15:00Z By Edith Orenstein

Those awkward conversations you have with SEC staff when they comment on your periodic filings? They’re getting easier. The number of comment letter conversations has fallen 50 percent in the last five years, suggesting overall improvement in financial reporting. “Obviously internal controls have gotten better at companies, and that certainly ...
Article
SEC Scrutinizing Contingencies, MD&A, Segmentation in Letters

2014-01-28T12:00:00Z By Joe Mont
Premium
U.K. financial regulator looks to streamline audit enforcement procedures

2025-10-15T19:16:00Z By Ruth Prickett

Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...