PCAOB issues policy statement on extraordinary cooperation in connection with board investigations *

USA - June 3 2013
On April 24, 2013, the Public Company Accounting Oversight Board (the PCAOB or Board) published a formal statement concerning the benefits that may…

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PCAOB reproposes auditing standard and amendments *

USA - June 3 2013
On May 7, 2013, the PCAOB reproposed for comment: (1) an auditing standard on related parties; (2) proposed amendments to certain PCAOB auditing…

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Proposed Accounting Standards Update for repurchase agreement accounting *

USA - January 28 2013
On January 15, 2013, the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (the "proposed ASU") that…

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Failure to disclose a "known trend or uncertainty" may support a securities claim *

USA - June 4 2012
Recently, the Second Circuit reversed an order of a lower court that denied leave to amend a complaint on the grounds of futility.

Co-authors: Thomas R. Leffler, Paul S. Lawler, Miriam R. Sowinski.

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New York Stock Exchange proposes JOBS Act changes to listing qualifications *

USA - June 4 2012
On May 5, 2012, the New York Stock Exchange (NYSE) filed a proposed rule change on Form 19b-4 with the Securities and Exchange Commission.

Co-authors: Thomas R. Leffler, Paul S. Lawler, Miriam R. Sowinski.

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