All SEC articles – Page 70
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Article
SEC begins process of drafting its own fiduciary rule
With the apparent demise of the Labor Department’s fiduciary rule, the SEC has stepped in to fill the void. Will the proposed Regulation Best Interest aid investors?
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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
Public-private structure key to whistleblower program's success
The Dodd-Frank Whistleblower Program has essentially widened the net of information available to the SEC.
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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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Blog
Cemex FCPA investigation widens
Cemex has disclosed in a securities filing that the U.S. Department of Justice has requested from it information regarding an ongoing Foreign Corrupt Practices Act investigation.
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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.
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Blog
CAQ arms directors with cyber risk roadmap
To stoke more board inquiry on cyber-security, the CAQ has published a primer on questions that management and external auditors should be ready to answer.
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Blog
New PCAOB takes fresh look at auditor independence
The all-new PCAOB is taking a fresh look at whether auditors need new guidance on their required communication with audit committees regarding independence.
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Blog
SEC charges medical device company with fraud
The Securities and Exchange Commission has charged a medical-device company and convicted felon and former NHL team owner Peter Pocklington with defrauding investors by hiding Pocklington’s recidivist history and by misappropriating investor funds.
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Blog
SEC: Whistleblower collects $2.2M after first reporting to another federal agency
A former company insider whose tips helped the SEC open an investigation that led to an enforcement action was awarded more than $2.2 million. The whistleblower first reported the information to another federal agency and later provided the same information to the SEC.
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Blog
SEC answers questions on XBRL for IFRS filers
Foreign private issuers who file their financial statements following IFRS are getting some helpful tips from the SEC on how to do so in XBRL.
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Blog
Aegis Capital, compliance officers resolve cases with FINRA, SEC
Aegis Capital must pay a $550K fine to the Financial Industry Regulatory Authority, and a $750K penalty to the SEC for failing to have adequate supervisory and anti-money laundering programs in place. Two Aegis CCOs were found to have aided and abetted the violations.
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Blog
Former EY partner wins appeal of PCAOB disciplinary action
An appeals court has thrown out a PCAOB disciplinary finding against a former EY audit partner that was reviewed and supported by the SEC.
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Blog
Kinross and internal controls
There are some important lessons that can be garnered by CCOs when examining recent FCPA internal control violations made by Canadian gold and silver mining company Kinross.
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Blog
SEC approves updated and new taxonomies for XBRL filings
The SEC has approved both the 2018 GAAP Financial Reporting Taxonomy and a new SEC Reporting Taxonomy that companies need to use to complete XBRL filings.
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Blog
Study establishes link between fee pressure and audit quality
New academic research suggests there is indeed a correlation between pressure on audit fees and audit quality — and it’s not pretty.
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Blog
SEC settles with audit firms over unregistered work
The SEC has settled charges with foreign affiliates of KPMG, Deloitte, and BDO for overseas audit work that was not properly registered with the PCAOB.
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Blog
PCAOB censures former engagement partner over Koss audits
The PCAOB has censured the partner who oversaw audits at Koss, where a top finance executive went prison on charges of embezzling more than $30 million.
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Article
In M&A, SEC hints at relief over accounting rule differences
M&A deals could become a little more complicated this year as a result of changes in accounting standards and complexity around what needs to be reported.
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Article
Court ruling limits scope of SEC whistleblower reporting
The U.S. Supreme Court has unanimously required whistleblowers to report complaints directly to the SEC to receive its anti-retaliation protections.