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SEC Relaxes View on Goodwill Impairment Test Date
Staff members at the SEC are easing up their expectation on preferability letters when companies decide to change the date of their annual goodwill impairment testing. Acknowledging the judgment that goes into making such a determination, staff members will no longer request a preferability letter to be obtained and filed, ...
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OpinionThe Compliance - Audit gap in ESG and financial reporting
ESG reporting has moved from a voluntary PR exercise to an expectation for regulators and investors, but the compliance audit gap now threatens credibility.
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PremiumU.K. financial regulator looks to streamline audit enforcement procedures
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 ...