All Form 10-K articles

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    CPE Webcast: Unprepared for SEC cyber disclosures? You can get through this

    2023-10-24T14:00:00Z Provided by

    Learn what cybersecurity strategy, governance, and risk management are and how to use an emerging definition for reasonable cybersecurity controls to help you define materiality.

  • Newspapers
    News Brief

    Lee Enterprises flags ICFR weaknesses following internal review


    Lee Enterprises, the media company that owns the St. Louis Post-Dispatch and 76 other newspapers nationwide, concluded its internal controls over financial reporting were not effective for the fiscal year ended Sept. 25, 2022.

  • ProxyVoteStory

    Poll: U.S. companies want to respond to proxy advisor voting recommendations


    According to a Willis Towers Watson survey, the majority of U.S. publicly traded companies would not remain silent if given the opportunity by the SEC to respond to proxy advisor voting recommendations.

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    Molson Coors recalls bad batch of earnings figures


    After discovering a bad batch of accounting, Molson Coors Brewing Co. has restated financials back to 2016 to unravel improperly reported earnings.

  • Blog

    SEC’s 10-K amendment clarifies use of summary statements


    The SEC has approved an interim final rule that clarifies how Form 10-K filers may provide a summary of business and financial information contained in the annual report. It implements a provision of the Fixing America’s Surface Transportation (FAST) Act. Joe Mont provides an in-depth look at the rule.

  • Blog

    Largest companies more often miss filing deadlines, new report shows


    A recent report from Audit Analytics finds that large accelerated filers, or those with a public float greater than $700 million, are finding it difficult to get their annual reports filed on time. In 2010, says Tammy Whitehouse, only 10 large accelerated filers gave notice to the markets that their ...

  • Article

    Valeant’s financial restatement begs compliance questions


    Valeant Pharmaceuticals’ announced financial restatement raises questions about the drug company’s compliance program and its business model. But it might also serve as an early warning to all publicly listed U.S. companies about the increased room for misjudging the booking of sales once FASB rolls out its new revenue recognition ...

  • Article

    Comment Letter Conversations Get a Bit Easier


    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 Gives More Ideas on Less Disclosure


    Image: A small army of SEC officials attended the annual AICPA conference last week, offering all manner of advice to financial reporting executives struggling to comply with external reporting rules. One subject: how to achieve better disclosure with fewer words. “We are aware there are some registrants that seem to ...