A Library of SEC Comment Letters Arises

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

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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
Opinion
SOX was built for humans. AI doesn’t fit that model.

2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist

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 ...