All SEC articles – Page 72
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Article
Good controls are good business
A recent SEC case highlights five key ways in which strict compliance procedures still pay off for brokerage firms when it comes to detecting and preventing fraud.
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Article
Pushback rises on disclosure of auditor, audit committee talks
Despite calls for transparency around the interaction between audit committees and auditors, angst runs deep about giving investors visibility into that dialogue.
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Blog
SEC rescinds historic guidance under new revenue rule
The SEC is telling companies its historic staff guidance on revenue recognition will not trump the new revenue standard when it takes effect in 2018.
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Blog
KPMG, partner settle SEC audit failure allegations
The SEC has extracted a $6.2 million settlement from KPMG over charges that the firm and an engagement partner failed to properly audit valuations in 2011.
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Blog
SEC opens search for PCAOB members, including chair
New leadership will soon take over the helm of the PCAOB after SEC Chairman Jay Clayton opens a public search for as many as four board positions.
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Blog
Stericycle faces FCPA probe
Stericycle, a medical-waste disposal company, disclosed in a recent securities filing that it is being investigated by the Securities and Exchange Commission and the Department of Justice for potential violations of the Foreign Corrupt Practices Act concerning the company’s operations in Latin America.
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Article
Cost guidance under new revenue rule is a minefield of issues
Digging deeper into challenges with the revenue standard, companies are traipsing a minefield in determining how to recognize costs tied to generating revenue.
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Blog
Halliburton, the FCPA, and effectiveness
Having a great compliance program means nothing if it exists only on paper. If you want to keep the DoJ and SEC happy, that program must also be demonstrably effective.
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Article
How electronic trading strengthens execution in the muni market
As electronic trading becomes more commonplace, especially in the municipal bonds market, there are plenty of compliance benefits to be had.
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Blog
SEC may relieve certain entities from revenue, lease adoption dates
Big 4 firms say the SEC won’t object if certain “public business entities” adopt new revenue and leasing rules under private company effective dates.
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ArticleCompanies clearly favor modified adoption of revenue rule
Investors would like to see full historic numbers under the new revenue rules, but companies clearly are planning to give them less. How will they bridge the gap?
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.
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Article
CPAs will get new marching orders on spotting illegal acts
A professional accounting committee has opened a can of worms with a proposal regarding how accountants should respond when they stumble upon illegal activity.
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Article
How a pair of SEC rules might survive deregulation
There has been plenty of tough talk of deregulation in the Trump administration, but a few rules appear too valuable to repeal or roll back.
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Article
Getting ready for SEC cyber-security tests
The SEC is testing investment firms for cyber-security readiness. Preparing for it is a marathon, not a sprint.
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Blog
Auditors get notice to scrutinize SAB 74 disclosures
Auditors have been notified to be alert to whether corporate SAB 74 disclosures about pending new accounting standards are adequate.
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Blog
Half of Fortune 500 still non-committal on new revenue rules
More than one-fourth of Fortune 500 filers still had not figured out how they will be affected by new revenue recognition rules as of April and May.
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Blog
Investors reward readable disclosures, study finds
It turns out investors really do value and reward plain-English disclosures, according to an emerging academic study.
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ArticleValuation specialists rise to financial reporting challenge
Companies can expect some shift in how valuation specialists produce and document valuations underpinning financial statement assertions.
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Blog
Deloitte analysis shows slow move to new revenue rules
An analysis of Fortune 1000 disclosures provides more disturbing evidence that companies are making only sluggish progress in implementing new revenue recognition accounting.